Income Tax Act — I-3.3 60
payer’s return of income under this Part for the year, and (ii) does not exceed the total of all amounts each of which as an amount paid by the taxpayer in the year or within 60 days after the end of the year (A) as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 60(j) or 60(j.1) or 8(1)(m) of this Act or paragraph 8(1)(m.1) of the Income Tax Act , chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year, or (B) as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof that has been designated for the purposes of paragraph 60(j), 60(j.1) or 60(l, to the extent that it was not deducted in computing the taxpayer’s income for a preceding taxation year; Payment to registered pension plan (j.02) an amount equal to the lesser of (i) the total of (A) all contributions made in the year by the taxpayer to registered pension plans in respect of eligible service of the taxpayer before 1990 under the plans, where the taxpayer was obliged under the terms of an agreement in writing entered into before March 28, 1988 to make the contributions, and (B) all amounts each of which is an amount paid in the year by the taxpayer to a registered pension plan as (I) a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, where the taxpayer was obliged as a consequence of a written election made before March 28, 1988 to make the repayment, or (II) interest in respect of a repayment referred to in subclause 60(j.02)(i)(B)(I), other than the portion of that total that is deductible under paragraph 8(1)(m) or paragraph 60(j.03) in computing the taxpayer’s income for the year, and (ii) the total of all amounts each of which is an amount paid out of or under a registered pension plan as part of a series of periodic payments and included under subsection 56(1) in computing the taxpayer’s income for the year, other than the portion of that total that can reasonably be considered to have been designated by the taxpayer for the purpose of paragraph 60(j.2); Repayments of pre-1990 pension benefits (j.03) an amount equal to the lesser of (i) the total of all amounts each of which is an amount paid in the year or a preceding taxation year by the taxpayer to a registered pension plan that was not deductible in computing the taxpayer’s income for a preceding taxation year and that was paid as (A) a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, or (B) interest in respect of a repayment referred to in clause 60(j.03)(i)(A), and (ii) the amount, if any, by which $3,500 exceeds the amount deducted under paragraph 8(1)(m) in computing the taxpayer’s income for the year; Repayments of post-1989 pension benefits (j.04) the total of all amounts each of which is an amount paid in the year by the taxpayer to a registered pension plan as (i) a repayment under a prescribed statutory provision of an amount received from the plan that (A) was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending after 1989, and (B) can reasonably be considered not to have been designated by the taxpayer for the purpose of paragraph 60(j.2), or (ii) interest in respect of a repayment referred to in subparagraph 60(j.04)(i), except to the extent that the total was deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year; Transfer of retiring allowances (j.1) such part of the total of all amounts each of which is an amount paid to the