Income Tax Act — I-3.3 6
 previous, the current or an intended office or employment of the taxpayer, the amount, if any, by which (i) an amount that is a reasonable standby charge for the automobile for the total number of days in the year during which it was made so available exceeds (ii) the total of all amounts, each of which is an amount (other than an expense related to the operation of the automobile) paid in the year by the taxpayer, or the particular person who does not deal at arm’s length with the taxpayer, to the employer for the use of the automobile; Group sickness or accident insurance plans (e.1) the total of all amounts contributed in the year in respect of the taxpayer by the taxpayer’s employer to a group sickness or accident insurance plan, except to the extent that the contributions are attributable to benefits under the plan that, if received by the taxpayer, would be included in the taxpayer’s income under paragraph (f) in the year the benefits are received if that paragraph were read without regard to its subparagraph (v); Employment insurance benefits (f) the total of all amounts received by the taxpayer in the year that were payable to the taxpayer on a periodic basis in respect of the loss of all or any part of the taxpayer’s income from an office or employment, pursuant to (i) a sickness or accident insurance plan, (ii) a disability insurance plan, (iii) an income maintenance insurance plan, or (iii.1) a plan described in any of subparagraphs (i) to (iii) that is administered or provided by an employee life and health trust, to or under which the taxpayer’s employer has made a contribution, not exceeding the amount, if any, by which (iv) the total of all such amounts received by the taxpayer pursuant to the plan before the end of the year and (A) where there was a preceding taxation year ending after 1971 in which any such amount was, by virtue of this paragraph, included in computing the taxpayer’s income, after the last such year, and (B) in any other case, after 1971, exceeds (v) the total of the contributions made by the taxpayer under the plan before the end of the year and (A) where there was a preceding taxation year described in clause (iv)(A), after the last such year, and (B) in any other case, after 1967; Canadian Forces members and veterans amounts (f.1) the total of all amounts received by the taxpayer in the year on account of (i) an earnings loss benefit, an income replacement benefit (other than an amount determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of the Veterans Well-being Act , as modified, where applicable, under Part 5 of that Act), a supplementary retirement benefit or a career impact allowance payable to the taxpayer under Part 2 of the Veterans Well-being Act , or (ii) an amount payable under any of subsections 99(6), 109(1) and 115(5) and sections 124 to 126 of the Veterans Well-being Act ; Employee benefit plan benefits (g) the total of all amounts each of which is an amount received by the taxpayer in the year out of or under an employee benefit plan or from the disposition of any interest in any such plan, other than the portion thereof that is (i) a death benefit or an amount that would, but for the deduction provided in the definition of that term in subsection 248(1), be a death benefit, (ii) a return of amounts contributed to the plan by the taxpayer or a deceased employee of whom the taxpayer is an heir or legal representative, to the extent that the amounts were not deducted in computing the taxable income of the taxpayer or the deceased employee for any taxation year, (iii) a superannuation or pension benefit attributable to services rendered by a person in a period throughout which the person was not resident in Canada, or (iv) a designated employee benefit (as defined in subsection 144.1(1)); Employee trust (h) amounts allocated to the taxpayer for the year by a trustee under an employee trust; Salary deferral arrangement payments (i) the amount, if any,