Income Tax Act — I-3.3 118
equired to pay a support amount (within the meaning assigned by subsection 56.1(4)) to the individual’s spouse or common-law partner or former spouse or common-law partner in respect of the person and the individual (a) lives separate and apart from the spouse or common-law partner or former spouse or common-law partner throughout the year because of the breakdown of their marriage or common-law partnership; or (b) claims a deduction for the year because of section 60 in respect of a support amount paid to the spouse or common-law partner or former spouse or common-law partner. Where subsection (5) does not apply (5.1) Where, if this Act were read without reference to this subsection, solely because of the application of subsection (5), no individual is entitled to a deduction under paragraph (b) or (b.1) of the description of B in subsection (1) for a taxation year in respect of a child, subsection (5) shall not apply in respect of that child for that taxation year. Definition of dependant (6) For the purposes of paragraph (d) of the description of B in subsection (1), dependant , of an individual for a taxation year, means a person who at any time in the year is dependent on the individual for support and is (a) the child or grandchild of the individual or of the individual’s spouse or common-law partner; or (b) the parent, grandparent, brother, sister, uncle, aunt, niece or nephew, if resident in Canada at any time in the year, of the individual or of the individual’s spouse or common-law partner. Definitions (7) Subject to subsections (8) and (8.1), for the purposes of this subsection and subsection (3), eligible pension income of an individual for a taxation year means (a) if the individual has attained the age of 65 years before the end of the taxation year, the pension income received by the individ-ual in the taxation year, and (b) if the individual has not attained the age of 65 years before the end of the taxation year, the qualified pension income received by the individual in the taxation year; ( revenu de pension déterminé ) pension income received by an individual in a taxation year means the total of (a) the total of all amounts each of which is an amount included in computing the individual’s income for the year that is (i) a payment in respect of a life annuity out of or under a superannuation or pension plan (other than a pooled registered pension plan) or a specified pension plan, (ii) an annuity payment under a registered retirement savings plan, under an “amended plan” as referred to in subsection 146(12) or under an annuity in respect of which an amount is included in computing the individual’s income by reason of paragraph 56(1)(d.2), (iii) a payment out of or under a registered retirement income fund or under an “amended fund” as referred to in subsection 146.3(11), (iii.1) a payment (other than a payment described in subparagraph (i)) under a money purchase provision (as defined in subsection 147.1(1)) of a registered pension plan or under a specified pension plan, (iii.2) an amount included under section 147.5, (iii.3) an amount included under subsection 146.5(2), (iv) an annuity payment under a deferred profit sharing plan or under a “revoked plan” as referred to in subsection 147(15), (v) a payment described in subparagraph 147(2)(k)(v), or (vi) the amount by which an annuity payment included in computing the individual’s income for the year by reason of paragraph 56(1)(d) exceeds the capital element of that payment as determined or established under paragraph 60(a), and (b) the total of all amounts each of which is an amount included in computing the individual’s income for the year by reason of section 12.2 of this Act or paragraph 56(1)(d.1) of the Income Tax Act , chapter 148 of the Revised Statutes of Canada, 1952; ( revenu de pension ) qualified pension income received by an individual in a taxation year means the total of all amounts each of which is an amount included in computing the indivi