Income Tax Act — I-3.3 122.7
Definitions 122.7 (1) The following definitions apply in this Subdivision. adjusted net income of an individual for a taxation year means the amount that would be the individual’s income for the taxation year if (a) [Repealed, 2018, c. 27, s. 12] (b) in computing that income, no amount were included under paragraph 56(1)(q.1) or subsection 56(6), in respect of any gain from a disposition of property to which section 79 applies or in respect of a gain described in subsection 40(3.21); and (c) in computing that income, no amount were deductible under paragraph 20(1)(ww) or 60(y) or (z). ( revenu net rajusté ) cohabiting spouse or common-law partner of an individual at any time has the meaning assigned by section 122.6. ( conjoint visé ) designated educational institution has the meaning assigned by subsection 118.6(1). ( établissement d’enseignement agréé ) eligible dependant of an individual for a taxation year means a child of the individual who, at the end of the year, (a) resided with the individual; (b) was under the age of 19 years; and (c) was not an eligible individual. ( personne à charge admissible ) eligible individual for a taxation year means an individual (other than an ineligible individ-ual) who was resident in Canada throughout the taxation year and who was, at the end of the taxation year, (a) 19 years of age or older; (b) the cohabiting spouse or common-law partner of another individual; or (c) the parent of a child with whom the individual resides. ( particulier admissible ) eligible spouse of an eligible individual for a taxation year means an individual (other than an ineligible individual) who was resident in Canada throughout the taxation year and who was, at the end of the taxation year, the cohabiting spouse or common-law partner of the eligible individual. ( conjoint admissible ) ineligible individual for a taxation year means an individual (a) who is described in paragraph 149(1)(a) or (b) at any time in the taxation year; (b) who, except where the individual has an eligible dependant for the taxation year, was enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the taxation year; or (c) who was confined to a prison or similar institution for a period of at least 90 days during the taxation year. ( particulier non admissible ) return of income filed by an individual for a taxation year means a return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the individual had tax payable under this Part for the taxation year. ( déclaration de revenu ) working income , of an individual for a taxation year, means the total of (a) the total of all amounts each of which would, if this Act were read without reference to section 8, be the individual’s income for the taxation year from an office or employment, (b) all amounts that are included because of paragraph 56(1)(n) or (o) or subparagraph 56(1)(r)(v) in computing the individual’s income for a period in the taxation year, and (c) the total of all amounts each of which is the individual’s income for the taxation year from a business carried on by the individual otherwise than as a specified member of a partnership. ( revenu de travail ) Optional amounts (1.1) An individual may determine the total amount for the definition working income for both the individual and the individual’s eligible spouse, if applicable, for a taxation year as if the Act were read without reference to paragraph 81(1)(a) and subsection 81(4) and if so, the individual shall determine the total amount for the definition adjusted net income for both the individual and the individual’s eligible spouse, if applicable, for the taxation year as if the Act were read without reference to paragraph 81(1)(a) and subsection 81(4). Receipt of social assistance (1.2) For the purpose