Income Tax Act — I-3.3 (a)
earned income of a taxpayer for a taxation year means the amount, if any, by which the total of all amounts each of which is (a) the taxpayer’s income (other than an amount described in paragraph 12(1)(z)) for a period in the year throughout which the taxpayer was resident in Canada from (i) an office or employment, determined without reference to paragraphs 8(1)(c), 8(1)(m) and 8(1)(m.2), (ii) a business carried on by the taxpayer either alone or as a partner actively engaged in the business, or (iii) property, where the income is derived from the rental of real or immovable property or from royalties in respect of a work or invention of which the taxpayer was the author or inventor, (b) an amount included under paragraph 56(1)(b), (c.2), (g) or (o) or subparagraph 56(1)(r)(v) in computing the taxpayer’s income for a period in the year throughout which the taxpayer was resident in Canada, (b.01) an amount included under paragraph 56(1)(n) in computing the taxpayer’s income for a period in the year throughout which the taxpayer was resident in Canada in connection with a program that consists primarily of research and does not lead to a diploma from a college or a collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree, (b.1) an amount received by the taxpayer in the year and at a time when the taxpayer is resident in Canada as, on account of, in lieu of payment of or in satisfaction of, a disability pension under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act, (b.2) the taxpayer’s qualifying performance income (as defined in subsection 143.1(1)) that is deemed by paragraph 143.1(1.2)(c) to be income of an amateur athlete trust for the year, (c) the taxpayer’s income (other than an amount described in paragraph 12(1)(z)) for a period in the year throughout which the taxpayer was not resident in Canada from (i) the duties of an office or employment performed by the taxpayer in Canada, determined without reference to paragraphs 8(1)(c), 8(1)(m) and 8(1)(m.2), or (ii) a business carried on by the taxpayer in Canada, either alone or as a partner actively engaged in the business except to the extent that the income is exempt from income tax in Canada by reason of a provision contained in a tax convention or agreement with another country that has the force of law in Canada, or (d) in the case of a taxpayer described in subsection 115(2), the total that would be determined under paragraph 115(2)(e) in respect of the taxpayer for the year if (i) that paragraph were read without reference to subparagraph 115(2)(e)(iv), and (ii) subparagraph 115(2)(e)(ii) were read without any reference therein to paragraph 56(1)(n), except any part thereof included in the total determined under this definition by reason of paragraph (c) or exempt from income tax in Canada by reason of a provision contained in a tax convention or agreement with another country that has the force of law in Canada, exceeds the total of all amounts each of which is (e) the taxpayer’s loss for a period in the year throughout which the taxpayer was resident in Canada from (i) a business carried on by the taxpayer, either alone or as a partner actively engaged in the business, or (ii) property, where the loss is sustained from the rental of real or immovable property, (f) an amount deductible under paragraph 60(b), or deducted under paragraph 60(c.2), in computing the taxpayer’s income for the year, or (g) the taxpayer’s loss for a period in the year throughout which the taxpayer was not resident in Canada from a business carried on by the taxpayer in Canada, either alone or as a partner actively engaged in the business, (h) [Repealed, 2016, c. 12, s. 52] and, for the purposes of this definition, the income or loss of a taxpayer for any period in a taxation year is the taxpayer’s income or loss computed as though that period were the whole taxation year; ( revenu gagné )