Income Tax Act — I-3.3 146.01
Definitions 146.01 (1) In this section, annuitant has the meaning assigned by subsection 146(1); ( rentier ) benefit has the meaning assigned by subsection 146(1); ( prestation ) completion date , in respect of an amount received by an individual, is (a) where the amount was received before March 2, 1993, October 1, 1993, (b) where the amount was received after March 1, 1993 and before March 2, 1994, October 1, 1994, and (c) in any other case, October 1 of the calendar year following the calendar year in which the amount was received; ( date de clôture ) designated withdrawal of an individual is an amount received by the individual, as a benefit out of or under a registered retirement savings plan, pursuant to the individual’s written request in the prescribed form referred to in paragraph (a) of the definition eligible amount (as that definition read in its application to amounts received before 1999), paragraph (a) of the definition regular eligible amount or paragraph (a) of the definition supplemental eligible amount ; ( retrait déterminé ) eligible amount of an individual is a regular eligible amount or supplemental eligible amount of the individual; ( montant admissible ) excluded premium in respect of an individual means a premium under a registered retirement savings plan where the premium (a) was designated by the individual for the purposes of paragraph 60(j), 60(j.1), 60(j.2) or 60(l), (b) was an amount transferred directly from a FHSA, registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan, (c) was deductible under subsection 146(6.1) in computing the individual’s income for any taxation year, or (d) was deducted in computing the individual’s income for the 1991 taxation year; ( prime exclue ) excluded withdrawal of an individual means (a) an eligible amount received by the individual, (b) a particular amount (other than an eligible amount) received while the individual was resident in Canada and in a calendar year if (i) the particular amount would be an eligible amount of the individual if the definition regular eligible amount were read without reference to paragraphs (c) and (g) of that definition and the definition supplemental eligible amount were read without reference to paragraphs (d) and (f) of that definition, (ii) a payment (other than an excluded premium) equal to the particular amount is made by the individual under a retirement saving plan that is, at the end of the taxation year of the payment, a registered retirement savings plan under which the individual is the annuitant, (iii) the payment is made before the particular time that is (A) if the individual was not resident in Canada at the time the individual filed a return of income for the taxation year in which the particular amount was received, the earlier of (I) the end of the following calendar year, and (II) the time at which the individual filed the return, (B) where clause (A) does not apply and the particular amount would, but for subclause (2)(c)(ii)(A)(II), be an eligible amount, the end of the second following calendar year, and (C) in any other case, the end of the following calendar year, and (iv) either (A) if the particular time is before 2000, the payment is made, as a repayment of the particular amount, to the issuer of the registered retirement savings plan from which the particular amount was received, no other payment is made as a repayment of the particular amount and that issuer is notified of the payment in prescribed form submitted to the issuer at the time the payment is made, or (B) the payment is made after 1999 and before the particular time and the payment (and no other payment) is designated under this clause as a repayment of the particular amount in prescribed form filed with the Minister on or before the particular time (or before such later time as is acceptable to the Minister), (c) an amount (other than an eligible amount) that is received