Income Tax Act — I-3.3 204.2
ear and before that time under a registered retirement savings plan under which the individual or the individual’s spouse or common-law partner was the annuitant (within the meaning assigned by subsection 146(1)) at the time the premium was paid, other than (i) an amount paid to the plan in the first 60 days of the year and deducted in computing the individual’s income for the immediately preceding taxation year, (ii) an amount paid to the plan in the year and deducted under paragraph 60(j), 60(j.1), 60(j.2) or 60(l) in computing the individual’s income for the year or the immediately preceding taxation year, (iii) an amount transferred to the plan on behalf of the individual in accordance with any of subsections 146(16), 146.6(7), 147(19), 147.3(1) and (4) to (7) and 147.5(21) or in circumstances to which subsection 146(21) applies, (iv) an amount deductible under subsection 146(6.1) in computing the individual’s income for the year or a preceding taxation year, (v) where the individual is a non-resident person, an amount that would, if the individual were resident in Canada throughout the year and the immediately preceding taxation year, be deductible under paragraph 60(j), 60(j.1), 60(j.2) or 60(l) in computing the individual’s income for the year or the immediately preceding taxation year, or (vi) an amount paid to the plan in the year that is not deductible in computing the individual’s income for the year because of subparagraph 146(5)(a)(iv.1) or 146(5.1)(a)(iv), (b) a gift made in the year and before that time to a registered retirement savings plan under which the individual is the annuitant (within the meaning assigned by subsection 146(1)), other than a gift made thereto by the individual’s spouse or common-law partner, or (c) an amount contributed in the year and before that time by an employer or former employer of the individual to an account of the individual under a pooled registered pension plan, and J is the amount, if any, by which (a) the total of all amounts each of which is (i) an amount received by the individual in the year and before that time out of or under a pooled registered pension plan, a registered retirement savings plan, a registered retirement income fund or a specified pension plan and included in computing the individual’s income for the year, or (ii) an amount included in computing the individual’s income for the year under any of subsections 146.01(4) to (6) and 146.02(4) to (6) exceeds (b) the amount deducted under paragraph 60(l) in computing the individual’s income for the year. Group plan amount (1.3) For the purposes of this section, the group plan amount in respect of an individual at any time in a taxation year is the lesser of (a) the lesser of the value of F and the amount determined by the formula F - (G - K) where F is the lesser of (i) the total of all amounts each of which is a qualifying group plan amount in respect of the individual, to the extent that the amount is included in determining the value of I in subsection (1.2) in respect of the individual at that time, and (ii) the RRSP dollar limit for the following taxation year, G is the amount that would be determined under paragraph 204.2(1.1)(b) in respect of the individual at that time if the values of C, D and E in that paragraph were nil, and K is (i) where the year is the 1996 taxation year, the amount, if any, by which the amount of the individual’s undeducted RRSP premiums at the beginning of the year exceeds the individual’s cumulative excess amount in respect of registered retirement savings plans at the end of the 1995 taxation year, and (ii) in any other case, the group plan amount in respect of the individual at the end of the preceding taxation year, and (b) the amount that would be the individual’s cumulative excess amount in respect of registered retirement savings plans at that time if the value of D in paragraph 204.2(1.1)(b) were nil. Qualifying group plan amount (1.31) For the purposes of the descriptio