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Full Act current to andlast amendedon Previous Versions R S C 1985 c 1 Supp An Act respecting income taxes Marginal Title 1This Act may be cited as theIncome Tax Act Marginal payable by persons resident in Canada income tax shall be paid as required by this Act on the taxable income for each taxation year of every person resident in Canada at any time in the year Marginal income taxable income of a taxpayer for a taxation year is the income for the year plus the additions and minus the deductions permitted by Division C Marginal payable by persons a person who is not taxable under subsection for a taxation year employed in Canada on a business in Canada or of a taxable Canadian property at any time in the year or a previous year an income tax shall be paid as required by this Act on the taxable income earned in Canada for the year determined in accordance with Division D Marginal for taxation year 3The income of a taxpayer for a taxation year for the purposes of this Part is the income for the year determined by the following the total of all amounts each of which | [
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is the income for the year than a taxable capital gain from the disposition of a from a source inside or outside Canada including without restricting the generality of the foregoing the income for the year from each office employment business and property the amount if any by which total of of the taxable capital gains for the year from dispositions of property other than listed personal property and taxable net gain for the year from dispositions of listed personal property exceeds amount if any by which the allowable capital losses for the year from dispositions of property other than listed personal property exceed the allowable business investment losses for the year the amount if any by which the total determined under paragraph plus the amount determined under paragraph exceeds the total of the deductions permitted by Subdivision E in computing the income for the year to the extent that those deductions if any have been taken into account in determining the total referred to in paragraph and the amount if any by which the amount determined under paragraph exceeds the total of all amounts each of which is the loss for the year from an office employment business or | [
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property or the allowable business investment loss for the year and for the purposes of this Part an amount is determined under paragraph for the year in respect of the taxpayer the income for the year is the amount so determined and any other case the taxpayer shall be deemed to have income for the year in an amount equal to zero Marginal or loss from a source or from sources in a place the purposes of this Act income or loss for a taxation year from an office employment business property or other source or from sources in a particular place is the income or loss as the case may be computed in accordance with this Act on the assumption that the taxpayer had during the taxation year no income or loss except from that source or no income or loss except from those sources as the case may be and was allowed no deductions in computing the income for the taxation year except such deductions as may reasonably be regarded as wholly applicable to that source or to those sources as the case may be and except such part of any other deductions as may reasonably be regarded | [
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] | 2 |
as applicable and the business carried on by a taxpayer or the duties of the office or employment performed by a taxpayer was carried on or were performed as the case may be partly in one place and partly in another place the income or loss for the taxation year from the business carried on or the duties performed by the taxpayer in a particular place is the income or loss as the case may be computed in accordance with this Act on the assumption that the taxpayer had during the taxation year no income or loss except from the part of the business that was carried on in that particular place or no income or loss except from the part of those duties that were performed in that particular place as the case may be and was allowed no deductions in computing the income for the taxation year except such deductions as may reasonably be regarded as wholly applicable to that part of the business or to those duties as the case may be and except such part of any other deductions as may reasonably be regarded as applicable thereto Marginal to subsection in applying subsection for the purposes | [
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] | 3 |
of this Part no deductions permitted by sections 60 to 64 apply either wholly or in part to a particular source or to sources in a particular place Marginal applicable applying subsection for the purposes of subsections and and sections 115 and 126 to paragraph all deductions permitted in computing a income for a taxation year for the purposes of this Part except any deduction permitted by any of paragraphs to and to apply either wholly or in part to a particular source or to sources in a particular and deduction permitted by subsection or shall not apply either wholly or in part to a source in a country other than Canada 1996 c 21 s Marginal from office or employment to this Part a income for a taxation year from an office or employment is the salary wages and other remuneration including gratuities received by the taxpayer in the year Marginal from office or employment loss for a taxation year from an office or employment is the amount of the loss if any for the taxation year from that source computed by applying with such modifications as the circumstances require the provisions of this Act respecting the computation of | [
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] | 4 |
income from that source Marginal to be included as income from office or employment shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable Marginal of benefits value of board lodging and other benefits of any kind whatever received or enjoyed by the taxpayer or by a person who does not deal at length with the taxpayer in the year in respect of in the course of or by virtue of the office or employment except any benefit from the contributions of the employer to or under a deferred profit sharing plan an employee life and health trust a group sickness or accident insurance plan a group term life insurance policy a pooled registered pension plan a private health services plan a registered pension plan or a supplementary unemployment benefit plan a retirement compensation arrangement an employee benefit plan or an employee trust was a benefit in respect of the use of an automobile from counselling services in respect of mental or physical health of the taxpayer or an individual related to the taxpayer other than a benefit attributable to an | [
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] | 5 |
outlay or expense to which paragraph applies or or retirement of the taxpayer a salary deferral arrangement except to the extent that the benefit is included under this paragraph because of subsection or is received or enjoyed by an individual other than the taxpayer under a program provided by the employer that is designed to assist individuals to further their education if the taxpayer deals with the employer at length and it is reasonable to conclude that the benefit is not a substitute for salary wages or other remuneration of the Marginal or living expenses amounts received by the taxpayer in the year as an allowance for personal or living expenses or as an allowance for any other purpose except personal or living expense allowances fixed in an Act of Parliament or under the authority of the Treasury Board to a person who was appointed or whose services were engaged pursuant to theInquiries Act in respect of the discharge of the duties relating to the appointment or engagement and separation allowances received under service regulations as a member of the Canadian Forces or other special allowances received in respect of a period of absence from Canada as a person described | [
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] | 6 |
in paragraph or or other special allowances received by a person who is an of a province in respect of a period while the person was in Ottawa as the of the province allowances for travel expenses received by an employee from the employer in respect of a period when the employee was employed in connection with the selling of property or negotiating of contracts for the employer for board and lodging of the taxpayer to a maximum total of for each month of the year if taxpayer is in that month a registered participant with or member of a sports team or recreation program of the employer in respect of which membership or participation is restricted to persons under 21 years of age allowance is in respect of the participation or membership and is not attributable to services of the taxpayer as a coach instructor trainer referee administrator or other similar occupation employer is a registered charity or a organization described in paragraph and allowance is reasonably attributable to the cost to the taxpayer of living away from the place where the employee would but for the employment ordinarily reside allowances received by a minister or clergyman in charge | [
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of or ministering to a diocese parish or congregation for expenses for transportation incident to the discharge of the duties of that office or employment allowances for travel expenses than allowances for the use of a motor received by an employee than an employee employed in connection with the selling of property or the negotiating of contracts for the from the employer for travelling away from municipality where the establishment at which the employee ordinarily worked or to which the employee ordinarily reported was located and metropolitan area if there is one where that establishment was located in the performance of the duties of the office or employment allowances for the use of a motor vehicle received by an employee than an employee employed in connection with the selling of property or the negotiating of contracts for the from the employer for travelling in the performance of the duties of the office or employment 1999 c 22 s in excess of reasonable received by an employee from the employer in respect of any child of the employee living away from the domestic establishment in the place where the employee is required by reason of the employment to live and in | [
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attendance at a school in which the language primarily used for instruction is the official language of Canada primarily used by the employee if school suitable for that child primarily using that language of instruction is not available in the place where the employee is so required to live and school the child attends primarily uses that language for instruction and is not farther from that place than the community nearest to that place in which there is such a school having suitable boarding facilities and for the purposes of subparagraphs and an allowance received in a taxation year by a taxpayer for the use of a motor vehicle in connection with or in the course of the office or employment shall be deemed not to be a reasonable allowance the measurement of the use of the vehicle for the purpose of the allowance is not based solely on the number of kilometres for which the vehicle is used in connection with or in the course of the office or employment or the taxpayer both receives an allowance in respect of that use and is reimbursed in whole or in part for expenses in respect of that use where the | [
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] | 9 |
reimbursement is in respect of supplementary business insurance or toll or ferry charges and the amount of the allowance was determined without reference to those reimbursed Marginal or other fees or other fees received by the taxpayer in the year in respect of in the course of or by virtue of an office or Marginal etc under profit sharing plan allocated to the taxpayer in the year by a trustee under an employees profit sharing plan as provided by section 144 except subsection and amounts required by subsection to be included in computing the income for the Marginal charge for automobile the employer or a person related to the employer made an automobile available to the taxpayer or to a person related to the taxpayer in the year the amount if any by which amount that is a reasonable standby charge for the automobile for the total number of days in the year during which it was made so available exceeds total of all amounts each of which is an amount than an expense related to the operation of the paid in the year to the employer or the person related to the employer by the taxpayer or the person | [
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] | 10 |
related to the taxpayer for the use of the Marginal sickness or accident insurance plans total of all amounts contributed in the year in respect of the taxpayer by the employer to a group sickness or accident insurance plan except to the extent that the contributions are attributable to benefits under the plan that if received by the taxpayer would be included in the income under paragraph in the year the benefits are received if that paragraph were read without regard to its subparagraph Marginal insurance benefits total of all amounts received by the taxpayer in the year that were payable to the taxpayer on a periodic basis in respect of the loss of all or any part of the income from an office or employment pursuant to sickness or accident insurance plan disability insurance plan income maintenance insurance plan or plan described in any of subparagraphs to that is administered or provided by an employee life and health trust to or under which the employer has made a contribution not exceeding the amount if any by which total of all such amounts received by the taxpayer pursuant to the plan before the end of the year and there was | [
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] | 11 |
a preceding taxation year ending after 1971 in which any such amount was by virtue of this paragraph included in computing the income after the last such year and any other case after 1971 exceeds total of the contributions made by the taxpayer under the plan before the end of the year and there was a preceding taxation year described in clause after the last such year and any other case after Marginal Forces members and veterans amounts total of all amounts received by the taxpayer in the year on account of earnings loss benefit an income replacement benefit than an amount determined under subsection 19 paragraph or subsection 26 of theVeterans Act as modified where applicable under Part 5 of that a supplementary retirement benefit or a career impact allowance payable to the taxpayer under Part 2 of theVeterans Act or amount payable under any of subsections and and sections 124 to 126 of theVeterans Marginal benefit plan benefits total of all amounts each of which is an amount received by the taxpayer in the year out of or under an employee benefit plan or from the disposition of any interest in any such plan other than the portion | [
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thereof that is death benefit or an amount that would but for the deduction provided in the definition of that term in subsection be a death benefit return of amounts contributed to the plan by the taxpayer or a deceased employee of whom the taxpayer is an heir or legal representative to the extent that the amounts were not deducted in computing the taxable income of the taxpayer or the deceased employee for any taxation year superannuation or pension benefit attributable to services rendered by a person in a period throughout which the person was not resident in Canada or designated employee benefit defined in subsection 144 Marginal trust allocated to the taxpayer for the year by a trustee under an employee Marginal deferral arrangement payments amount if any by which the total of all amounts received by any person as benefits than amounts received by or from a trust governed by a salary deferral in the year out of or under a salary deferral arrangement in respect of the taxpayer exceeds the amount if any by which total of all deferred amounts under the arrangement that were included under paragraph as benefits in computing the income for preceding taxation | [
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] | 13 |
years exceeds total of deferred amounts received by any person in preceding taxation years out of or under the arrangement and deferred amounts under the arrangement that were deducted under paragraph in computing the income for the year or preceding taxation Marginal and awards received by the taxpayer in the year as an award or reimbursement in respect of an amount that would if the taxpayer were entitled to no reimbursements or awards be deductible under subsection in computing the income of the taxpayer except to the extent that the amounts so received otherwise included in computing the income of the taxpayer for the year or taken into account in computing the amount that is claimed under subsection by the taxpayer for the year or a preceding taxation Marginal operating expense benefit amount is determined under subparagraph in respect of an automobile in computing the income for the year related to the operation than in connection with or in the course of the office or of the automobile for the period or periods in the year during which the automobile was made available to the taxpayer or a person related to the taxpayer are paid or payable by the employer | [
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] | 14 |
or a person related to the employer of whom is in this paragraph referred to as the and total of the amounts so paid or payable is not paid in the year or within 45 days after the end of the year to the payor by the taxpayer or by the person related to the taxpayer the amount in respect of the operation of the automobile determined by the formula A B where the automobile is used primarily in the performance of the duties of the office or employment during the period or periods referred to in subparagraph and the taxpayer notifies the employer in writing before the end of the year of the intention to have this subparagraph apply of the amount determined under subparagraph in respect of the automobile in computing the income for the year and any other case the amount equal to the product obtained when the amount prescribed for the year is multiplied by the total number of kilometres that the automobile is driven than in connection with or in the course of the office or during the period or periods referred to in subparagraph and Marginal standby charge does not apply value of a | [
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] | 15 |
benefit in respect of the operation of an automobile than a benefit to which paragraph applies or would apply but for subparagraph received or enjoyed by the taxpayer or by a person related to the taxpayer in the year in respect of in the course of or because of the office or employment Marginal cost the purposes of this section an amount or a benefit in respect of the use of a motor vehicle by a taxpayer does not include any amount or benefit related to the parking of the vehicle Marginal rule amount received the purposes of paragraph an amount received by an individual out of or under an employee benefit plan is deemed to have been received by a taxpayer and not by the individual if individual does not deal at length with the amount is received in respect of an office or employment of the and taxpayer is living at the time the amount is received by the individual Marginal standby charge the purposes of paragraph a reasonable standby charge for an automobile for the total number of days this subsection referred to as the available in a taxation year during which the automobile is made available | [
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] | 16 |
to a taxpayer or to a person related to the taxpayer by the employer of the taxpayer or by a person related to the employer of whom are in this subsection referred to as the shall be deemed to be the amount determined by the formula where lesser of the total kilometres that the automobile is driven than in connection with or in the course of the office or during the total available days and the value determined for the description of B for the year in respect of the standby charge for the automobile during the total available days if taxpayer is required by the employer to use the automobile in connection with or in the course of the office or employment and distance travelled by the automobile in the total available days is primarily in connection with or in the course of the office or employment and value determined for the description of B for the year in respect of the standby charge for the automobile during the total available days in any other of or damage to the automobile or resulting from the use or operation of the automobile Marginal salesperson in a taxation year taxpayer was | [
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] | 17 |
employed principally in selling or leasing automobiles automobile owned by the employer was made available by the employer to the taxpayer or to a person related to the taxpayer and employer has acquired one or more automobiles the amount that would otherwise be determined under subsection as a reasonable standby charge shall at the option of the employer be computed as if reference in the formula in subsection to were read as a reference to and cost to the employer of the automobile were the greater of quotient obtained by dividing cost to the employer of all new automobiles acquired by the employer in the year for sale or lease in the course of the business by number of automobiles described in clause and quotient obtained by dividing cost to the employer of all automobiles acquired by the employer in the year for sale or lease in the course of the business by number of automobiles described in clause Marginal automobile operating expense benefit a taxpayer met the condition in subparagraph of the description of A in paragraph for the 2019 taxation year in respect of the use of an automobile made available to the taxpayer or to a person | [
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] | 18 |
related to the taxpayer by an employer the meaning assigned by subsection then for the purpose of applying paragraph in respect of an automobile provided by that employer in 2020 or 2021 to in this subsection as the the amount determined for A in paragraph in respect of the automobile for the relevant year is deemed to be the lesser of of the amount determined under subparagraph in respect of the automobile for the relevant year and amount determined under subparagraph of the description of A in paragraph in respect of the automobile for the relevant year Marginal reasonable standby charge taxpayer is deemed to meet the condition in subparagraph of the description of A in subsection in respect of an employer the meaning assigned by subsection for the 2020 or 2021 taxation year if the taxpayer met the conditions in subparagraphs and of the description of A in subsection for the 2019 taxation year in respect of an automobile made available to the taxpayer or to a person related to the taxpayer by that employer Marginal by employer to employee amount received by one person from another a period while the payee was an officer of or in the | [
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] | 19 |
employment of the payer or account in lieu of payment or in satisfaction of an obligation arising out of an agreement made by the payer with the payee immediately prior to during or immediately after a period that the payee was an officer of or in the employment of the payer shall be deemed for the purposes of section 5 to be remuneration for the services rendered as an officer or during the period of employment unless it is established that irrespective of when the agreement if any under which the amount was received was made or the form or legal effect thereof it cannot reasonably be regarded as having been received consideration or partial consideration for accepting the office or entering into the contract of employment remuneration or partial remuneration for services as an officer or under the contract of employment or consideration or partial consideration for a covenant with reference to what the officer or employee is or is not to do before or after the termination of the employment Marginal receivable for covenant an amount than an amount to which paragraph applies because of subsection is receivable at the end of a taxation year by a taxpayer | [
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] | 20 |
in respect of a covenant agreed to by the taxpayer more than 36 months before the end of that taxation year with reference to what the taxpayer is or is not to do and the amount would be included in the income for the year under this Subdivision if it were received by the taxpayer in the year the amount deemed to be received by the taxpayer at the end of the taxation year for services rendered as an officer or during the period of and deemed not to be received at any other time Marginal term life insurance at any time in a taxation year a life is insured under a group term life insurance policy there shall be included in computing the income for the year from an office or employment the amount if any prescribed for the year in respect of the insurance 1995 c 3 s Marginal at special work site or remote location subsection in computing the income of a taxpayer for a taxation year from an office or employment there shall not be included any amount received or enjoyed by the taxpayer in respect of in the course or by virtue of the office | [
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] | 21 |
or employment that is the value of or an allowance in excess of a reasonable in respect of expenses the taxpayer has incurred for board and lodging for a period at special work site being a location at which the duties performed by the taxpayer were of a temporary nature if the taxpayer maintained at another location a domestic establishment as the principal place of residence was throughout the period available for the occupancy and not rented by the taxpayer to any other person and which by reason of distance the taxpayer could not reasonably be expected to have returned daily from the special work site or location at which by virtue of its remoteness from any established community the taxpayer could not reasonably be expected to establish and maintain a domestic establishment if the period during which the taxpayer was required by the duties to be away from the principal place of residence or to be at the special work site or location was not less than 36 or between principal place of residence and the special work site referred to in subparagraph or location referred to in subparagraph and a location in Canada or a location in the | [
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country in which the taxpayer is employed in respect of a period described in paragraph during which the taxpayer received board and lodging or a reasonable allowance in respect of board and lodging from the employer Marginal of property or service the extent that the cost to a person of purchasing a property or service or an amount payable by a person for the purpose of leasing property is taken into account in determining an amount required under this section to be included in computing a income for a taxation year that cost or amount payable as the case may be shall include any tax that was payable by the person in respect of the property or service or that would have been so payable if the person were not exempt from the payment of that tax because of the nature of the person or the use to which the property or service is to be put Marginal rebates re costs of property or service amount in respect of an outlay or expense is deducted under section 8 in computing the income of a taxpayer for a taxation year from an office or employment or amount is included in the | [
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] | 23 |
capital cost to a taxpayer of a property described in subparagraph or and a particular amount is paid to the taxpayer in a particular taxation year as a rebate under theExcise Tax Actin respect of any goods and services tax included in the amount of the outlay or expense or the capital cost of the property as the case may be the particular amount the extent that it relates to an outlay or expense referred to in paragraph shall be included in computing the income from an office or employment for the particular taxation year and the extent that it relates to the capital cost of property referred to in paragraph is deemed for the purposes of subsection to have been received by the taxpayer in the particular taxation year as assistance from a government for the acquisition of the property Marginal in respect of interest on employee debt an amount in respect of a loan or debt is deemed by subsection 80 to be a benefit received in a taxation year by an individual the amount of the benefit shall be included in computing the income of the individual for the year as income from an office or employment | [
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] | 24 |
Marginal to an employee benefit plan the purposes of subparagraph amount included in the income of an individual in respect of an employee benefit plan for a taxation year preceding the year in which it was paid out of the plan shall be deemed to be an amount contributed to the plan by the and an amount is received in a taxation year by an individual from an employee benefit plan that was in a preceding year an employee trust such portion of the amount so received by the individual as does not exceed the amount if any by which the lesser of amount if any by which total of all amounts allocated to the individual or a deceased person of whom the individual is an heir or legal representative by the trustee of the plan at a time when it was an employee trust exceeds total of all amounts previously paid out of the plan to or for the benefit of the individual or the deceased person at a time when the plan was an employee trust and portion of the amount if any by which the cost amount to the plan of its property immediately before it ceased | [
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] | 25 |
to be an employee trust exceeds its liabilities at that time that amount determined under subparagraph in respect of the individual is of total of amounts determined under subparagraph in respect of all individuals who were beneficiaries under the plan immediately before it ceased to be an employee trust exceeds total of all amounts previously received out of the plan by the individual or a deceased person of whom the individual is an heir or legal representative at a time when the plan was an employee benefit plan to the extent that the amounts were deemed by this paragraph to be a return of amounts contributed to the plan shall be deemed to be the return of an amount contributed to the plan by the individual Marginal deferral arrangement at the end of a taxation year any person has a right under a salary deferral arrangement in respect of a taxpayer to receive a deferred amount an amount equal to the deferred amount shall be deemed for the purposes only of paragraph to have been received by the taxpayer as a benefit in the year to the extent that the amount was not otherwise included in computing the income for | [
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] | 26 |
the year or any preceding taxation year Marginal at the end of a taxation year any person has a right under a salary deferral arrangement than a trust governed by a salary deferral in respect of a taxpayer to receive a deferred amount an amount equal to any interest or other additional amount that accrued to or for the benefit of that person to the end of the year in respect of the deferred amount shall be deemed at the end of the year for the purposes only of subsection to be a deferred amount that the person has a right to receive under the arrangement Marginal does not apply in respect of a deferred amount under a salary deferral arrangement in respect of a taxpayer that was established primarily for the benefit of one or more employees in respect of services to be rendered in a country other than Canada to the extent that the deferred amount in respect of services rendered by an employee who not resident in Canada at the time the services were rendered or resident in Canada for a period this subsection referred to as an of not more than 36 of the 72 months | [
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] | 27 |
preceding the time the services were rendered and was an employee to whom the arrangement applied before the employee became resident in and reasonably be regarded as being in respect of services rendered or to be rendered during a period than an excluded when the employee was resident in Canada Marginal of plan or arrangement deferred amounts under a salary deferral arrangement in respect of a taxpayer this subsection referred to as are required to be included as benefits under paragraph in computing the income and that arrangement is part of a plan or arrangement this subsection referred to as the under which amounts or benefits not related to the deferred amounts are payable or provided for the purposes of this Act other than this subsection arrangement shall be deemed to be a separate arrangement independent of other parts of the plan of which it is a and any person has a right to a deferred amount under that arrangement an amount received by the person as a benefit at any time out of or under the plan shall be deemed to have been received out of or under that arrangement except to the extent that it exceeds the amount | [
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] | 28 |
if any by which total of all deferred amounts under that arrangement that were included under paragraph as benefits in computing the income for taxation years ending before that time exceeds total of deferred amounts received by any person before that time out of or under the plan that were deemed by this paragraph to have been received out of or under that arrangement and deferred amounts under that arrangement that were deducted under paragraph in computing the income for the year or preceding taxation years Marginal of employee debt the purpose of paragraph benefit shall be deemed to have been enjoyed by a taxpayer at any time an obligation issued by any debtor the is settled or and value of that benefit shall be deemed to be the forgiven amount at that time in respect of the obligation Marginal amount the purpose of subsection theforgiven amountat any time in respect of an obligation issued by a debtor has the meaning that would be assigned by subsection if obligation were a commercial obligation the meaning assigned by subsection issued by the amount included in computing income because of the obligation being settled or extinguished at that time were taken into | [
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] | 29 |
definitionforgiven amountin subsection were read without reference to paragraphs and of the description of B in that and 80 were read without reference to paragraphs and of that section Marginal employment benefits subsection in computing an income for a taxation year from an office or employment there shall not be included any amount received or enjoyed by the individual in respect of in the course of or because of the office or employment that is the value of a benefit relating to or an allowance in excess of a reasonable in respect of expenses incurred by the individual for transportation of the individual between the ordinary place of residence and the work location parking near that if the individual is blind or is a person in respect of whom an amount is deductible or would but for paragraph 118 be deductible because of the mobility impairment under section 118 3 in computing a tax payable under this Part for the or attendant to assist the individual in the performance of the duties if the individual is a person in respect of whom an amount is deductible or would but for paragraph 118 be deductible under section 118 3 in computing | [
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] | 30 |
a tax payable under this Part for the year Marginal definitions in this subsection apply in this subsection and subsection disability policymeans a group disability insurance policy that provides for periodic payments to individuals in respect of the loss of remuneration from an office or employment employerof an individual includes a former employer of the individual disability paymentin respect of an individual means a payment made by an employer of the individual as a consequence of the insolvency of an insurer that was obligated to make payments to the individual under a disability policy where payment is made to an insurer so that periodic payments made to the individual under the policy will not be reduced because of the insolvency or will be reduced by a lesser amount or following conditions are payment is made to the individual to replace in whole or in part periodic payments that would have been made under the policy to the individual but for the insolvency and payment is made under an arrangement by which the individual is required to reimburse the payment to the extent that the individual subsequently receives an amount from an insurer in respect of the portion of the periodic | [
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payments that the payment was intended to replace For the purposes of paragraphs and an insurance policy that replaces a disability policy is deemed to be the same policy as and a continuation of the disability policy that was replaced compensatoire pour Marginal disability benefits insolvent insurer an employer of an individual makes a disability payment in respect of the individual payment is for the purpose of paragraph deemed not to be a benefit received or enjoyed by the payment is for the purpose of paragraph deemed not to be a contribution made by the employer to or under the disability insurance plan of which the disability policy in respect of which the payment is made is or was a and the payment is made to the individual it is for the purpose of paragraph deemed to be an amount payable to the individual pursuant to the plan Marginal re housing loss the purpose of paragraph an amount paid at any time in respect of a housing loss than an eligible housing to or on behalf of a taxpayer or a person who does not deal at length with the taxpayer in respect of in the course of or because | [
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] | 32 |
of an office or employment is deemed to be a benefit received by the taxpayer at that time because of the office or employment Marginal re eligible housing loss the purpose of paragraph an amount paid at any time in a taxation year in respect of an eligible housing loss to or on behalf of a taxpayer or a person who does not deal at length with the taxpayer in respect of in the course of or because of an office or employment is deemed to be a benefit received by the taxpayer at that time because of the office or employment to the extent of the amount if any by which half of the amount if any by which the total of all amounts each of which is so paid in the year or in a preceding taxation year exceeds 000 exceeds total of all amounts each of which is an amount included in computing the income because of this subsection for a preceding taxation year in respect of the loss Marginal loss this section housing lossat any time in respect of a residence of a taxpayer means the amount if any by which the greater of adjusted cost | [
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] | 33 |
base of the residence at that time to the taxpayer or to another person who does not deal at length with the taxpayer and highest fair market value of the residence within the period that ends at that time exceeds the residence is disposed of by the taxpayer or the other person before the end of the first taxation year that begins after that time the lesser of proceeds of disposition of the residence and fair market value of the residence at that time and any other case the fair market value of the residence at that time Marginal housing loss this section eligible housing lossin respect of a residence designated by a taxpayer means a housing loss in respect of an eligible relocation of the taxpayer or a person who does not deal at length with the taxpayer and for these purposes no more than one residence may be so designated in respect of an eligible relocation Marginal housing subsidies greater certainty an amount paid or the value of assistance provided by any person in respect of in the course of or because of an office or employment in respect of the cost of the financing of the use | [
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] | 34 |
of or the right to use a residence is for the purposes of this section a benefit received by the individual because of the office or employment Marginal to issue securities to employees to subsection where a particular qualifying person has agreed to sell or issue securities of the particular qualifying person of a qualifying person with which the particular qualifying person does not deal at to an employee of the particular qualifying person of a qualifying person with which the particular qualifying person does not deal at the employee has acquired securities under the agreement a benefit equal to the amount if any by which value of the securities at the time the employee acquired them exceeds the total of amount paid or to be paid to the particular qualifying person by the employee for the securities and amount if any paid by the employee to acquire the right to acquire the securities is deemed to have been received in the taxation year in which the employee acquired the securities by the employee because of the the employee has transferred or otherwise disposed of rights under the agreement in respect of some or all of the securities to a | [
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] | 35 |
person with whom the employee was dealing at length a benefit equal to the amount if any by which value of the consideration for the disposition exceeds amount if any paid by the employee to acquire those rights shall be deemed to have been received in the taxation year in which the employee made the disposition by the employee because of the the employee has transferred or otherwise disposed of rights under the agreement in respect of some or all of the securities to the particular qualifying person a qualifying person with which the particular qualifying person does not deal at with whom the employee was not dealing at length a benefit equal to the amount if any by which value of the consideration for the disposition exceeds amount if any paid by the employee to acquire those rights is deemed to have been received in the taxation year in which the employee made the disposition by the employee because of the rights of the employee under the agreement have by one or more transactions between persons not dealing at length become vested in a person who has acquired securities under the agreement a benefit equal to the amount if | [
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] | 36 |
any by which value of the securities at the time the person acquired them exceeds the total of amount paid or to be paid to the particular qualifying person by the person for the securities and amount if any paid by the employee to acquire the right to acquire the securities is deemed to have been received in the taxation year in which the person acquired the securities by the employee because of the employment unless at the time the person acquired the securities the employee was deceased in which case such a benefit is deemed to have been received by the person in that year as income from the duties of an employment performed by the person in that year in the country in which the employee primarily performed the duties of the rights of the employee under the agreement have by one or more transactions between persons not dealing at length become vested in a particular person who has transferred or otherwise disposed of rights under the agreement to another person with whom the particular person was dealing at length a benefit equal to the amount if any by which value of the consideration for the disposition exceeds | [
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amount if any paid by the employee to acquire those rights shall be deemed to have been received in the taxation year in which the particular person made the disposition by the employee because of the employment unless at the time the other person acquired the rights the employee was deceased in which case such a benefit shall be deemed to have been received by the particular person in that year as income from the duties of an employment performed by the particular person in that year in the country in which the employee primarily performed the duties of the and rights of the employee under the agreement have by one or more transactions between persons not dealing at length become vested in a particular person who has transferred or otherwise disposed of rights under the agreement to a particular qualifying person a qualifying person with which the particular qualifying person does not deal at with whom the particular person was not dealing at length a benefit equal to the amount if any by which value of the consideration for the disposition exceeds amount if any paid by the employee to acquire those rights is deemed to have been received | [
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] | 38 |
in the taxation year in which the particular person made the disposition by the employee because of the employment unless at the time of the disposition the employee was deceased in which case such a benefit is deemed to have been received by the particular person in that year as income from the duties of an employment performed by the particular person in that year in the country in which the employee primarily performed the duties of the and the employee has died and immediately before death owned a right to acquire securities under the agreement a benefit equal to the amount if any by which value of the right immediately after the death exceeds amount if any paid by the employee to acquire the right shall be deemed to have been received in the taxation year in which the employee died by the employee because of the employment and paragraphs and do not apply Marginal stock options after March 31 1977 a private corporation this subsection referred to as has agreed to sell or issue a share of the capital stock of the corporation or of a private corporation with which it does not deal at length to an | [
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] | 39 |
employee of the corporation or of a private corporation with which it does not deal at length and at the time immediately after the agreement was made the employee was dealing at length with corporation private corporation the share of the capital stock of which has been agreed to be sold by the corporation and private corporation that is the employer of the employee in applying paragraph in respect of the acquisition of the share the reference in that paragraph to taxation year in which the employee acquired the shall be read as a reference to taxation year in which the employee disposed of or exchanged the Marginal length relationship with trusts the purposes of this section a mutual fund trust is deemed not to deal at length with a corporation only if the trust controls the corporation Marginal of disposition of securities the purposes of this subsection subsection Subdivision C paragraph subparagraph and subsections and and subject to subsection a taxpayer is deemed to dispose of securities that are identical properties in the order in which the taxpayer acquired them and for this purpose a taxpayer acquires a particular security than under circumstances to which subsection or at a | [
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] | 40 |
time when the taxpayer also acquires or holds one or more other securities that are identical to the particular security and are or were acquired under circumstances to which subsection or applied the taxpayer is deemed to have acquired the particular security at the time immediately preceding the earliest of the times at which the taxpayer acquired those other and a taxpayer acquires at the same time two or more identical securities under circumstances to which subsection applied the taxpayer is deemed to have acquired the securities in the order in which the agreements under which the taxpayer acquired the rights to acquire the securities were made Marginal of security a taxpayer acquires at a particular time a particular security under an agreement referred to in subsection and on a day that is no later than 30 days after the day that includes the particular time the taxpayer disposes of a security that is identical to the particular security the particular security is deemed to be the security that is so disposed of if other securities that are identical to the particular security are acquired or disposed of by the taxpayer after the particular time and before the taxpayer identifies | [
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] | 41 |
the particular security as the security so disposed of in the return of income under this Part for the year in which the disposition and taxpayer has not so identified the particular security in accordance with this subsection in connection with the disposition of any other security Marginal of options taxpayer disposes of rights under an agreement referred to in subsection to acquire securities of a particular qualifying person that made the agreement or of a qualifying person with which it does not deal at length rights and securities are referred to in this subsection as the and the taxpayer receives no consideration for the disposition of the exchanged option other than rights under an agreement with a person this subsection referred to as the that is particular person qualifying person with which the particular person does not deal at length immediately after the disposition corporation formed on the amalgamation or merger of the particular person and one or more other corporations mutual fund trust to which the particular person has transferred property in circumstances to which subsection 132 applied qualifying person with which the corporation referred to in subparagraph does not deal at length immediately after the disposition or | [
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] | 42 |
the disposition is before 2013 and the old securities were equity in a SIFT entity that was at the time of the disposition a mutual fund trust a SIFT corporation in respect of the SIFT entity to acquire securities of the designated person or a qualifying person with which the designated person does not deal at length rights and securities are referred to in this subsection as the and the and amount if any by which total value of the new securities immediately after the disposition exceeds total amount payable by the taxpayer to acquire the new securities under the new option does not exceed the amount if any by which total value of the old securities immediately before the disposition exceeds amount payable by the taxpayer to acquire the old securities under the exchanged option for the purposes of this section taxpayer is deemed than for the purposes of subparagraph not to have disposed of the exchanged option and not to have acquired the new option new option is deemed to be the same option as and a continuation of the exchanged option and the designated person is not the particular person the designated person is deemed to be | [
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] | 43 |
the same person as and a continuation of the particular person Marginal where securities exchanged the purposes of this section and paragraphs to where taxpayer disposes of or exchanges securities of a particular qualifying person that were acquired by the taxpayer under circumstances to which subsection applied this subsection referred to as the taxpayer receives no consideration for the disposition or exchange of the exchanged securities other than securities this subsection referred to as the of particular qualifying person qualifying person with which the particular qualifying person does not deal at length immediately after the disposition or exchange corporation formed on the amalgamation or merger of the particular qualifying person and one or more other corporations mutual fund trust to which the particular qualifying person has transferred property in circumstances to which subsection 132 applied or qualifying person with which the corporation referred to in subparagraph does not deal at length immediately after the disposition or exchange and total value of the new securities immediately after the disposition or exchange does not exceed the total value of the old securities immediately before the disposition or exchange the following rules taxpayer is deemed not to have disposed of or exchanged the | [
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] | 44 |
exchanged securities and not to have acquired the new securities new securities are deemed to be the same securities as and a continuation of the exchanged securities except for the purpose of determining if the new securities are identical to any other securities qualifying person that issued the new securities is deemed to be the same person as and a continuation of the qualifying person that issued the exchanged securities and the exchanged securities were issued under an agreement the new securities are deemed to have been issued under that agreement Marginal the purposes of this section and paragraph a taxpayer is deemed not to have disposed of a share acquired under circumstances to which subsection applied solely because of subsection 128 Marginal ceasing to be exercisable the purposes of subsections and if a taxpayer receives at a particular time one or more particular amounts in respect of rights of the taxpayer to acquire securities under an agreement referred to in subsection ceasing to be exercisable in accordance with the terms of the agreement and the cessation would not if this Act were read without reference to this subsection constitute a transfer or disposition of those rights by the taxpayer | [
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] | 45 |
taxpayer is deemed to have disposed of those rights at the particular time to a person with whom the taxpayer was dealing at length and to have received the particular amounts as consideration for the and the purpose of determining the amount if any of the benefit that is deemed to have been received as a consequence of the disposition referred to in paragraph the taxpayer is deemed to have paid an amount to acquire those rights equal to the amount if any by which amount paid by the taxpayer to acquire those rights without reference to this exceeds total of all amounts each of which is an amount received by the taxpayer before the particular time in respect of the cessation Marginal held by trustee a security is held by a trustee in trust or otherwise whether absolutely conditionally or contingently for an employee the employee is deemed for the purposes of this section and paragraphs to have acquired the security at the time the trust began to so hold and have exchanged or disposed of the security at the time the trust exchanged it or disposed of it to any person other than the employee Marginal provision a | [
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] | 46 |
particular qualifying person has agreed to sell or issue securities of the particular person or of a qualifying person with which it does not deal at length to an employee of the particular person or of a qualifying person with which it does not deal at length as provided by this section the employee is deemed to have neither received nor enjoyed any benefit under or because of the and income for a taxation year of any person is deemed to be not less than its income for the year would have been if a benefit had not been conferred on the employee by the sale or issue of the securities Marginal of s greater certainty it is hereby declared that where a person to whom any provision of subsection would otherwise apply has ceased to be an employee before all things have happened that would make that provision applicable subsection shall continue to apply as though the person were still an employee and as though the employment were still in existence Marginal of this section section does not apply if the benefit conferred by the agreement was not received in respect of in the course of or by virtue | [
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] | 47 |
of the employment Marginal to trustee for employees a particular qualifying person has entered into an arrangement under which securities of the particular person or of a qualifying person with which it does not deal at length are sold or issued by either person to a trustee to be held by the trustee in trust for sale to an employee of the particular person or of a qualifying person with which it does not deal at length the purposes of this section than subsection and paragraphs to particular rights of the employee under the arrangement in respect of those securities are deemed to be rights under a particular agreement with the particular person under which the particular person has agreed to sell or issue securities to the employee securities acquired under the arrangement by the employee or by a person in whom the particular rights have become vested are deemed to be securities acquired under the particular agreement and amounts paid or agreed to be paid to the trustee for any securities acquired under the arrangement by the employee or by a person in whom the particular rights have become vested are deemed to be amounts paid or agreed to | [
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] | 48 |
be paid to the particular person for securities acquired under the particular and does not apply in respect of securities held by the trustee under the arrangement Marginal following definitions apply in this section and in subsection paragraph subsection paragraphs and and subsections to and qualifying personmeans a corporation or a mutual fund trust securityof a qualifying person means the person is a corporation a share of the capital stock of the and the person is a mutual fund trust a unit of the trust to 2010 c 25 s Marginal form for deferral at any time in a taxation year a taxpayer holds a security that was acquired under circumstances to which subsection applied the taxpayer shall file with the Minister with the return of income for the year a prescribed form containing prescribed information relating to the acquisition and disposition of securities under agreements referred to in subsection Marginal allowed computing a income for a taxation year from an office or employment there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto 2001 c 17 s Marginal | [
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] | 49 |
expenses of employee paid by the taxpayer in the year as or on account of legal expenses incurred by the taxpayer to collect or to establish a right to an amount owed to the taxpayer that if received by the taxpayer would be required by this Subdivision to be included in computing the Marginal residence in the year the taxpayer a member of the clergy or of a religious order or a regular minister of a religious denomination and charge of a diocese parish or congregation to a diocese parish or congregation or exclusively in administrative service by appointment of a religious order or religious denomination the amount not exceeding the remuneration for the year from the office or employment equal to total of all amounts including amounts in respect of utilities included in computing the income for the year under section 6 in respect of the residence or other living accommodation occupied by the taxpayer in the course of or because of the office or employment as such a member or minister so in charge of or ministering to a diocese parish or congregation or so engaged in such administrative service or and utilities paid by the taxpayer for | [
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] | 50 |
the principal place of residence other principal living ordinarily occupied during the year by the taxpayer or the fair rental value of such a residence other living including utilities owned by the taxpayer or the spouse or partner not exceeding the lesser of greater of 000 multiplied by the number of months a maximum of in the year during which the taxpayer is a person described in subparagraphs and and of the remuneration for the year from the office or employment and amount if any by which rent paid or the fair rental value of the residence or living accommodation including utilities exceeds total of all amounts each of which is an amount deducted in connection with the same accommodation or residence in computing an income for the year from an office or employment or from a business than an amount deducted under this paragraph by the to the extent that the amount can reasonably be considered to relate to the period or a portion of the period in respect of which an amount is claimed by the taxpayer under this Marginal exchange fund contribution single amount in respect of all employments of the taxpayer as a teacher not exceeding | [
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] | 51 |
paid by the taxpayer in the year to a fund established by the Canadian Education Association for the benefit of teachers from Commonwealth countries present in Canada under a exchange Marginal of railway employees disbursed by the taxpayer in the year for meals and lodging while employed by a railway company from the ordinary place of residence as a relieving telegrapher or station agent or on maintenance and repair work or from the municipality and the metropolitan area if there is one where the home terminal was located and at a location from which by reason of distance from the place where the taxpayer maintained a domestic establishment in which the taxpayer resided and actually supported a spouse or partner or a person dependent on the taxpayer for support and connected with the taxpayer by blood relationship marriage or partnership or adoption the taxpayer could not reasonably be expected to return daily to that place to the extent that the taxpayer has not been reimbursed and is not entitled to be reimbursed in respect Marginal expenses the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the employer and the contract | [
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] | 52 |
of employment was required to pay the own expenses ordinarily required to carry on the duties of the employment away from the place of business remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated and not in receipt of an allowance for travel expenses in respect of the taxation year that was by virtue of subparagraph not included in computing the income amounts expended by the taxpayer in the year for the purpose of earning the income from the employment exceeding the commissions or other similar amounts referred to in subparagraph and received by the taxpayer in the to the extent that those amounts were not losses or replacements of capital or payments on account of capital except as described in paragraph or expenses that would by virtue of paragraph not be deductible in computing the income for the year if the employment were a business carried on by the taxpayer or the payment of which reduced the amount that would otherwise be included in computing the income for the year because of paragraph Marginal expenses the taxpayer was an employee of a person | [
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] | 53 |
whose principal business was passenger goods or passenger and goods transport and the duties of the employment required the taxpayer regularly travel away from the municipality where the establishment to which the taxpayer reported for work was located and away from the metropolitan area if there is one where it was located on vehicles used by the employer to transport the goods or passengers and so away from that municipality and metropolitan area to make disbursements for meals and lodging amounts so disbursed by the taxpayer in the year to the extent that the taxpayer has not been reimbursed and is not entitled to be reimbursed in respect Marginal expenses the taxpayer in the year ordinarily required to carry on the duties of the office or employment away from the place of business or in different places and required under the contract of employment to pay the travel expenses incurred by the taxpayer in the performance of the duties of the office or employment amounts expended by the taxpayer in the year than motor vehicle for travelling in the course of the office or employment except where the taxpayer an allowance for travel expenses that was because of subparagraph or | [
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] | 54 |
not included in computing the income for the year or a deduction for the year under paragraph or Marginal vehicle travel expenses the taxpayer in the year ordinarily required to carry on the duties of the office or employment away from the place of business or in different places and required under the contract of employment to pay motor vehicle expenses incurred in the performance of the duties of the office or employment amounts expended by the taxpayer in the year in respect of motor vehicle expenses incurred for travelling in the course of the office or employment except where the taxpayer an allowance for motor vehicle expenses that was because of paragraph not included in computing the income for the year or a deduction for the year under paragraph Marginal and other expenses of performing duties amount paid by the taxpayer in the year or on behalf of the taxpayer in the year if the amount paid on behalf of the taxpayer is required to be included in the income for the year as professional membership dues the payment of which was necessary to maintain a professional status recognized by statute rent or salary to an assistant or substitute | [
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] | 55 |
the payment of which by the officer or employee was required by the contract of employment cost of supplies that were consumed directly in the performance of the duties of the office or employment and that the officer or employee was required by the contract of employment to supply and pay for dues to maintain membership in a trade union as defined section 3 of the Canada Labour Code or any provincial statute providing for the investigation conciliation or settlement of industrial disputes or to maintain membership in an association of public servants the primary object of which is to promote the improvement of the conditions of employment or work dues that were pursuant to the provisions of a collective agreement retained by the employer from the remuneration and paid to a trade union or association designated in subparagraph of which the taxpayer was not a member to a parity or advisory committee or similar body the payment of which was required under the laws of a province in respect of the employment for the year and to a professions board the payment of which was required under the laws of a province to the extent that the taxpayer has | [
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not been reimbursed and is not entitled to be reimbursed in respect Marginal vehicle and aircraft costs a deduction may be made under paragraph or in computing the income from an office or employment for a taxation year interest paid by the taxpayer in the year on borrowed money used for the purpose of acquiring or on an amount payable for the acquisition of property that is motor vehicle that is used or aircraft that is required for use in the performance of the duties of the office or employment and part if any of the capital cost to the taxpayer of motor vehicle that is used or aircraft that is required for use in the performance of the duties of the office or employment as is allowed by Marginal P P contributions and U I A premiums amount payable by the taxpayer in the year an premium under the employmentInsurance Act or an contribution under theCanada Pension Planor under a provincial pension plan as defined in section 3 of theCanada Pension Plan in respect of salary wages or other remuneration including gratuities paid to an individual employed by the taxpayer as an assistant or substitute to perform the duties | [
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] | 57 |
of the office or employment if an amount is deductible by the taxpayer for the year under subparagraph in respect of that Marginal parental insurance plan amount payable by the taxpayer in the year as an premium under theAct respecting parental insurance R S Q c | [
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] | 58 |
011 in respect of salary wages or other remuneration including gratuities paid to an individual employed by the taxpayer as an assistant or substitute to perform the duties of the office or employment if an amount is deductible by the taxpayer for the year under subparagraph in respect of that Marginal registered pension plan contributions amount in respect of contributions to registered pension plans that by reason of subsection 147 is deductible in computing the income for the Marginal RCA contributions amount contributed by the taxpayer in the year to a pension plan in respect of services rendered by the taxpayer where the plan is a prescribed plan established by an enactment of Canada or a province or where plan is a retirement compensation arrangement amount was paid to a custodian the meaning assigned by the definitionretirement compensation arrangementin subsection of the arrangement who is resident in Canada and taxpayer was required by the terms of the office or employment to contribute the amount and the total of the amounts contributed to the plan in the year by the taxpayer does not exceed the total of the amount contributed to the plan in the year by any other person in | [
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] | 59 |
respect of the taxpayer or plan is a pension plan the registration of which under this Act was revoked than a plan the registration of which was revoked as of the effective date of its and the amount was contributed in accordance with the terms of the plan as last 1994 c 21 s Marginal reimbursement amount paid by or on behalf of the taxpayer in the year pursuant to an arrangement than an arrangement described in subparagraph of the disability paymentin subsection under which the taxpayer is required to reimburse any amount paid to the taxpayer for a period throughout which the taxpayer did not perform the duties of the office or employment to the extent that amount so paid to the taxpayer for the period was included in computing the income from an office or employment and total of amounts so reimbursed does not exceed the total of amounts received by the taxpayer for the period throughout which the taxpayer did not perform the duties of the office or Marginal of disability payments a consequence of the receipt of a payment this paragraph referred to as the from an insurer a payment this paragraph referred to as the | [
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is made by or on behalf of an individual to an employer or former employer of the individual pursuant to an arrangement described in subparagraph of the disability paymentin subsection and reimbursement payment is made the year other than within the first 60 days of the year if the deferred payment was received in the immediately preceding taxation year or 60 days after the end of the year if the deferred payment was received in the year an amount equal to the lesser of amount included under paragraph in respect of the deferred payment in computing the income for any taxation year and amount of the reimbursement Marginal amounts at the end of the year the rights of any person to receive benefits under a salary deferral arrangement in respect of the taxpayer have been extinguished or no person has any further right to receive any amount under the arrangement the amount if any by which the total of all deferred amounts under the arrangement included in computing the income for the year and preceding taxation years as benefits under paragraph exceeds the total of such deferred amounts received by any person in that year or preceding taxation years out | [
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] | 61 |
of or under the arrangement such deferred amounts receivable by any person in subsequent taxation years out of or under the arrangement and amounts deducted under this paragraph in computing the income for preceding taxation years in respect of deferred amounts under the Marginal amount that is deductible in computing the income for the year because of subsection Marginal EPSP amounts amount that is an excess EPSP amount defined in subsection 207 of the taxpayer for the year other than any portion of the excess EPSP amount for which the tax for the year under subsection 207 is waived or Marginal instrument costs the taxpayer was employed in the year as a musician and as a term of the employment was required to provide a musical instrument for a period in the year an amount exceeding the income for the year from the employment computed without reference to this equal to the total of expended by the taxpayer before the end of the year for the maintenance rental or insurance of the instrument for that period except to the extent that the amounts are otherwise deducted in computing the income for any taxation year and part if any of the | [
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] | 62 |
capital cost to the taxpayer of the instrument as is allowed by Marginal employment expenses the income for the year from the office or employment includes income from an artistic activity was the creation by the taxpayer of but did not include the reproduction of paintings prints etchings drawings sculptures or similar works of art was the composition by the taxpayer of a dramatic musical or literary work was the performance by the taxpayer of a dramatic or musical work as an actor dancer singer or musician or respect of which the taxpayer was a member of a professional association that is certified by the Minister of Communications amounts paid by the taxpayer before the end of the year in respect of expenses incurred for the purpose of earning the income from those activities to the extent that they were not deductible in computing the income for a preceding taxation year but not exceeding a single amount in respect of all such offices and employments of the taxpayer equal to the amount if any by which lesser of 000 and of the total of all amounts each of which is the income from an office or employment for the year | [
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] | 63 |
before deducting any amount under this section that was income from an artistic activity described in any of subparagraphs to exceeds total of all amounts deducted by the taxpayer for the year under paragraph or in respect of costs or expenses incurred for the purpose of earning the income from such an activity for the Marginal tool costs the taxpayer was an eligible apprentice mechanic at any time after 2001 and before the end of the taxation year the amount claimed by the taxpayer for the taxation year under this paragraph not exceeding the lesser of income for the taxation year computed without reference to this paragraph and amount determined by the formula C where value of A for the taxation year in respect of the taxpayer and greater of amount that is the total of and the amount determined for the taxation year for B in subsection and of the total of 1 the total of all amounts each of which is the income from employment for the taxation year as an eligible apprentice mechanic computed without reference to this paragraph and 2 the amount if any by which the amount required by paragraph to be included in computing | [
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] | 64 |
the income for the taxation year exceeds the amount required by paragraph to be deducted in computing that income and Marginal tools the taxpayer is employed as a at any time in the taxation year the lesser of and the amount determined by the formula A 000 where total of all amounts each of which is the cost of an eligible tool acquired by the taxpayer in the year and total of amount that would if this subsection were read without reference to this paragraph be the income for the taxation year from employment as a in the taxation year and amount if any by which the amount required by paragraph to be included in computing the income for the taxation year exceeds the amount required by paragraph to be deducted in computing that and Marginal mobility deduction the taxpayer is an eligible tradesperson for the year an amount equal to the lesser of 000 and total of all amounts each of which is a temporary relocation deduction of the taxpayer for the year in respect of an eligible temporary relocation of the taxpayer Marginal limitation as permitted by this section no deductions shall be made in computing a income | [
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] | 65 |
for a taxation year from an office or employment Marginal amount expended in respect of a meal consumed by a taxpayer who is an officer or employee shall not be included in computing the amount of a deduction under paragraph or unless the meal was consumed during a period while the taxpayer was required by the duties to be away for a period of not less than twelve hours from the municipality where the establishment to which the taxpayer ordinarily reported for work was located and away from the metropolitan area if there is one where it was located Marginal not deductible subparagraphs and dues are not deductible under those subparagraphs in computing a income from an office or employment to the extent that they are in effect levied or under a superannuation fund or or under a fund or plan for annuities insurance than professional or malpractice liability insurance that is necessary to maintain a professional status recognized by or similar or any other purpose not directly related to the ordinary operating expenses of the committee or similar body association board or trade union as the case may be Marginal mechanics the purpose of paragraph taxpayer is an eligible | [
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] | 66 |
apprentice mechanic in a taxation year if at any time in the taxation year the taxpayer registered in a program established in accordance with the laws of Canada or of a province that leads to designation under those laws as a mechanic licensed to repair motorized vehicles and employed as an apprentice eligible tool is a tool ancillary that acquired by a taxpayer for use in connection with the employment as an eligible apprentice mechanic not been used for any purpose before it is acquired by the taxpayer certified in prescribed form by the employer to be required to be provided by the taxpayer as a condition of and for use in the employment as an eligible apprentice mechanic and unless the device or equipment can be used only for the purpose of measuring locating or calculating not an electronic communication device or electronic data processing and taxpayer who for a taxation year is not an eligible apprentice mechanic and has an excess amount determined under the description of C in subparagraph is for the taxation year entitled to claim a deduction under that paragraph as if that excess amount were wholly applicable to an employment of the taxpayer Marginal | [
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] | 67 |
tool of tradesperson the purposes of paragraph an eligible tool of a taxpayer is a tool ancillary that acquired by the taxpayer on or after May 2 2006 for use in connection with the employment as a not been used for any purpose before it is acquired by the certified in prescribed form by the employer to be required to be provided by the taxpayer as a condition of and for use in the employment as a and unless the device or equipment can be used only for the purpose of measuring locating or calculating not an electronic communication device or electronic data processing equipment Marginal of tool for the purposes of the description of A in subparagraph and the description of A in paragraph the cost to a taxpayer of an eligible tool the cost of which was included in determining the value of one or both of those descriptions in respect of the taxpayer for a taxation year is the amount determined by the formula K where the tool is a tool to which only paragraph applies in the taxation year the amount that would be determined under subparagraph in respect of the taxpayer for the taxation year | [
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] | 68 |
if the value of C in that subparagraph were nil the tool is a tool to which only paragraph applies in the taxation year the amount determined under that paragraph to be deductible by the taxpayer in the taxation year or the tool is a tool to which both paragraphs and apply in the taxation year the amount that is the total of amount that would be determined under subparagraph in respect of the taxpayer for the taxation year if the value of C in that subparagraph were nil and amount determined under paragraph to be deductible by the taxpayer in the taxation and the tool is a tool to which only paragraph applies in the taxation year the value of A determined under subparagraph in respect of the taxpayer for the taxation year the tool is a tool to which only paragraph applies in the taxation year the amount determined under subparagraph of the description of A in paragraph in respect of the taxpayer for the taxation year and the tool is a tool to which both paragraphs and apply in the taxation year the amount that is the greater of the value of A determined under subparagraph in | [
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] | 69 |
respect of the taxpayer for the taxation year and the amount determined under subparagraph of the description of A in paragraph in respect of the taxpayer for the taxation year Marginal any other provision of this Act the total of all amounts that would otherwise be deductible by a taxpayer pursuant to paragraph or for travelling in the course of the employment in an aircraft that is owned or rented by the taxpayer may not exceed an amount that is reasonable in the circumstances having regard to the relative cost and availability of other modes of transportation Marginal of employer amount otherwise deductible for a taxation year under paragraph or or subparagraph or by a taxpayer shall not be deducted unless a prescribed form signed by the employer certifying that the conditions set out in the applicable provision were met in the year in respect of the taxpayer is filed with the return of income for the year Marginal and services tax the purposes of this section and section 6 the amount of any rebate paid or payable to a taxpayer under theExcise Tax Actin respect of the goods and services tax shall be deemed not to be an amount | [
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] | 70 |
that is reimbursed to the taxpayer or to which the taxpayer is entitled Marginal of securities by employee in a taxation year employee is deemed by subsection to have disposed of a security defined in subsection held by a trust trust disposed of the security to the person that issued the security disposition occurred as a result of the employee not meeting the conditions necessary for title to the security to vest in the employee and amount paid by the person to acquire the security from the trust or to redeem or cancel the security did not exceed the amount paid to the person for the security the following rules may be deducted in computing the income for the year from employment the amount if any by which amount of the benefit deemed by subsection to have been received by the employee in the year or a preceding taxation year in respect of the security exceeds amount deducted under paragraph or in computing the taxable income for the year or a preceding taxation year in respect of that benefit and any other provision of this Act the gain or loss from the disposition of the security is deemed to be | [
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] | 71 |
nil and section 84 does not apply to deem a dividend to have been received in respect of the disposition Marginal space in home paragraphs and amount is deductible in computing an income for a taxation year from an office or employment in respect of any part this subsection referred to as the of a domestic establishment in which the individual resides except to the extent that the work space is either place where the individual principally performs the duties of the office or employment or exclusively during the period in respect of which the amount relates for the purpose of earning income from the office or employment and used on a regular and continuous basis for meeting customers or other persons in the ordinary course of performing the duties of the office or the conditions set out in subparagraph or are met the amount in respect of the work space that is deductible in computing the income for the year from the office or employment shall not exceed the income for the year from the office or employment computed without reference to any deduction in respect of the work and amount in respect of a work space that was | [
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] | 72 |
solely because of paragraph not deductible in computing the income for the immediately preceding taxation year from the office or employment shall be deemed to be an amount in respect of a work space that is otherwise deductible in computing the income for the year from that office or employment and that subject to paragraph may be deducted in computing the income for the year from the office or employment Marginal mobility deduction interpretation the purposes of this subsection and paragraph taxpayer is an eligible tradesperson for a taxation year if in the taxation year the taxpayer has income from employment as a tradesperson or apprentice and performs their duties of employment in construction activities described in subsection of theIncome Tax temporary work location of a taxpayer is a location in Canada which the taxpayer performs their duties of employment under a temporary employment contract and is not situated in the locality where the taxpayer is ordinarily employed or carrying on eligible temporary relocation of a taxpayer is a temporary relocation that meets the following relocation is undertaken by the taxpayer to enable the taxpayer to perform their duties of employment as an eligible tradesperson at one or more temporary | [
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] | 73 |
work locations of the taxpayer within the same locality to the relocation the taxpayer ordinarily resided at a residence in Canada this subsection referred to as the taxpayer was required by their duties of employment referred to in subparagraph to be away from the ordinary residence for a period of not less than 36 hours the temporary relocation the taxpayer temporarily resided at one or more lodgings in Canada this subsection referred to as the and distance between the ordinary residence and each temporary work location of the taxpayer referred to in subparagraph is not less than 150 kilometres greater than the distance between each temporary lodging referred in subparagraph and each temporary work location of the taxpayer referred to in subparagraph to paragraph an eligible temporary relocation expense of a taxpayer for a taxation year is a reasonable expense incurred by the taxpayer during the taxation year the previous taxation year or prior to February 1 of the following taxation year in respect of for one round trip per eligible temporary relocation by the taxpayer between the ordinary residence and the temporary lodging consumed by the taxpayer during the round trip described in subparagraph and temporary lodging if throughout | [
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] | 74 |
the period of the temporary relocation taxpayer maintains their ordinary residence as their principal place of residence and ordinary residence remains available for the occupancy and is not rented to any other eligible temporary relocation expense described in paragraph does not include an expense incurred by the taxpayer to the extent that expense is deducted than under paragraph in computing the income for any taxation year expense was deductible under paragraph by the taxpayer for the immediately preceding taxation year or taxpayer is entitled to receive a reimbursement allowance or any other form of assistance than an amount that is included in computing the income for any taxation year of the taxpayer and that is not deductible in computing the income of the in respect of the and temporary relocation deduction for a taxation year in respect of an eligible temporary relocation of the taxpayer is the lesser of total eligible temporary relocation expenses of the taxpayer for the taxation year incurred in respect of the eligible temporary relocation and of the total income for the taxation year from employment as an eligible tradesperson at all temporary work locations referred to in subparagraph in respect of the eligible temporary relocation | [
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] | 75 |
without reference to this Marginal to this Part a income for a taxation year from a business or property is the profit from that business or property for the year Marginal to section 31 a loss for a taxation year from a business or property is the amount of the loss if any for the taxation year from that source computed by applying the provisions of this Act respecting computation of income from that source with such modifications as the circumstances require Marginal and losses not included this Act from a does not include any capital gain from the disposition of that property and from a does not include any capital loss from the disposition of that property Marginal of inventory the purpose of computing a income for a taxation year from a business that is not an adventure or concern in the nature of trade property described in an inventory shall be valued at the end of the year at the cost at which the taxpayer acquired the property or its fair market value at the end of the year whichever is lower or in a prescribed manner Marginal in the nature of trade the purpose of computing a | [
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] | 76 |
income from a business that is an adventure or concern in the nature of trade property described in an inventory shall be valued at the cost at which the taxpayer acquired the property Marginal expenses included in cost the purposes of subsections and where land is described in an inventory of a business of a taxpayer the cost at which the taxpayer acquired the land shall include each amount that is in paragraph or in respect of the land and for which no deduction is permitted to the taxpayer or to another person or partnership that is person or partnership with whom the taxpayer does not deal at length the taxpayer is a corporation a person or partnership that is a specified shareholder of the taxpayer or the taxpayer is a partnership a person or partnership whose share of any income or loss of the taxpayer is or and included in or added to the cost to that other person or partnership of any property otherwise than because of paragraph or subparagraph Marginal of valuation subsection for the purpose of computing income for a taxation year from a business the inventory at the commencement of the year shall be valued | [
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] | 77 |
at the same amount as the amount at which it was valued at the end of the preceding taxation year for the purpose of computing income for that preceding year Marginal of valuation to be the same property described in an inventory of a business that is not an adventure or concern in the nature of trade is valued at the end of a taxation year in accordance with a method permitted under this section that method shall subject to subsection be used in the valuation of property described in the inventory at the end of the following taxation year for the purpose of computing the income from the business unless the taxpayer with the concurrence of the Minister and on any terms and conditions that are specified by the Minister adopts another method permitted under this section Marginal valuation the inventory of a business at the commencement of a taxation year has according to the method adopted by the taxpayer for computing income from the business for that year not been valued as required by subsection the inventory at the commencement of that year shall if the Minister so directs be deemed to have been valued as required by | [
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] | 78 |
that subsection Marginal market value the purpose of subsection the fair market value of property than property that is obsolete damaged or defective or that is held for sale or lease or for the purpose of being processed fabricated manufactured incorporated into attached to or otherwise converted into property for sale or that is in progress at the end of a taxation year of a business that is a profession means the amount that can reasonably be expected to become receivable in respect thereof after the end of the and or packaging material parts supplies or other property than work in progress of a business that is a that is included in inventory means the replacement cost of the property Marginal restricting the generality of this section than capital of a taxpayer that is advertising or packaging material parts or supplies or work in progress of a business that is a profession is for greater certainty inventory of the used primarily for the purpose of advertising or packaging property that is included in the inventory of a taxpayer shall be deemed not to be property held for sale or lease or for any of the purposes referred to in subsection | [
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] | 79 |
and of a taxpayer the cost of which to the taxpayer was deductible by virtue of paragraph is for greater certainty inventory of the taxpayer having a cost to the taxpayer except for the purposes of that paragraph of nil Marginal endeavour subsection for the purpose of computing the income of an individual other than a trust for a taxation year from a business that is the artistic endeavour the value of the inventory of the business for that year shall if the individual so elects in the return of income under this Part for the year be deemed to be nil Marginal in later years an individual has made an election pursuant to subsection for a taxation year the value of the inventory of a business that is the artistic endeavour shall for each subsequent taxation year be deemed to be nil unless the individual with the concurrence of the Minister and on such terms and conditions as are specified by the Minister revokes the election Definition ofbusiness that is an artistic endeavour the purpose of this section business that is an artistic endeavourmeans the business of creating paintings prints etchings drawings sculptures or similar works of art where | [
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] | 80 |
such works of art are created by the individual but does not include a business of reproducing works of art Marginal at the end of a last taxation year at the end of which property described in an inventory of a business that is an adventure or concern in the nature of trade was valued under subsection the property was valued at an amount that is less than the cost at which the taxpayer acquired the property after that time the cost to the taxpayer at which the property was acquired is subject to subsection deemed to be that amount Marginal restriction event subsection property described in an inventory of a business that is an adventure or concern in the nature of trade at the end of the taxation year that ends immediately before the time at which the taxpayer is subject to a loss restriction event is to be valued at the cost at which the taxpayer acquired the property or its fair market value at the end of the year whichever is lower and after that time the cost at which the taxpayer acquired the property is subject to a subsequent application of this subsection deemed to be | [
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] | 81 |
that lower amount Marginal restriction event the purposes of subsections and a business that is at any time an adventure or concern in the nature of trade is deemed to be a business carried on at that time by the taxpayer Marginal property from inventory at any time a taxpayer ceases to use in connection with a business or part of a business carried on by the taxpayer in Canada immediately before that time a property that was immediately before that time described in the inventory of the business or the part of the business as the case may be than a property that was disposed of by the taxpayer at that the taxpayer is deemed have disposed of the property immediately before that time for proceeds of disposition equal to its fair market value at that and have received those proceeds immediately before that time in the course of carrying on the business or the part of the business as the case may be Marginal property to inventory at any time a property becomes included in the inventory of a business or part of a business that a taxpayer carries on in Canada after that time than a property | [
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] | 82 |
that was otherwise than because of this subsection acquired by the taxpayer at that the taxpayer is deemed to have acquired the property at that time at a cost equal to its fair market value at that time Marginal in progress the purposes of subsections and property that is included in the inventory of a business includes property that would be so included if paragraph did not apply Marginal in progress transitional paragraph applies in computing a income from a business for the last taxation year of the taxpayer that begins before March 22 2017 then the purpose of computing the income of the taxpayer from the business at the end of the first taxation year that begins after March 21 2017 amount of the cost of the work in progress is deemed to be of the amount of its cost determined without reference to this paragraph and amount of the fair market value of the work in progress is deemed to be of the amount of its fair market value determined without reference to this the purpose of computing the income of the taxpayer from the business at the end of the second taxation year that begins after March | [
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] | 83 |
21 2017 amount of the cost of the work in progress is deemed to be of the amount of its cost determined without reference to this paragraph and amount of the fair market value of the work in progress is deemed to be of the amount of its fair market value determined without reference to this the purpose of computing the income of the taxpayer from the business at the end of the third taxation year that begins after March 21 2017 amount of the cost of the work in progress is deemed to be of the amount of its cost determined without reference to this paragraph and amount of the fair market value of the work in progress is deemed to be of the amount of its fair market value determined without reference to this and the purpose of computing the income of the taxpayer from the business at the end of the fourth taxation year that begins after March 21 2017 amount of the cost of the work in progress is deemed to be of the amount of its cost determined without reference to this paragraph and amount of the fair market value of the work in progress | [
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] | 84 |
is deemed to be of the amount of its fair market value determined without reference to this paragraph Marginal the purposes of this section property of a taxpayer that is a swap agreement a forward purchase or sale agreement a forward rate agreement a futures agreement an option agreement or any similar agreement is deemed not to be inventory of the taxpayer Marginal election 10 applies to a taxpayer in respect of a taxation year and subsequent taxation years if the taxpayer elects to have subsection apply to the taxpayer and has filed that election in prescribed form on or before its date for the taxation year Marginal Minister may on application by the taxpayer in prescribed form grant permission to the taxpayer to revoke its election under subsection | [
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] | 85 |
The revocation applies to each taxation year of the taxpayer that begins after the day on which the taxpayer is notified in writing that the Minister concurs with the revocation on such terms and conditions as are specified by the Minister Marginal election subsection if a taxpayer has under subsection revoked an election any subsequent election under subsection shall result in subsection applying to the taxpayer in respect of each taxation year that begins after the day on which the prescribed form in respect of the subsequent election is filed by the taxpayer Marginal this subsection applies to a taxpayer in respect of a taxation year the taxpayer is afinancial defined in subsection 142 in the taxation year each eligible derivative held by the taxpayer at any time in the taxation year is for the purpose of applying the provisions of this Act and with such modifications as the context requires deemed to defined in subsection 142 of the taxpayer for the taxation and any other case subsection applies to the taxpayer in respect of each eligible derivative held by the taxpayer at the end of the taxation year Marginal ofeligible derivative the purposes of this section aneligible derivative of | [
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] | 86 |
a taxpayer for a taxation year means a swap agreement a forward purchase or sale agreement a forward rate agreement a futures agreement an option agreement or a similar agreement held at any time in the taxation year by the taxpayer if agreement is not a capital property a Canadian resource property a foreign resource property or an obligation on account of capital of the taxpayer has produced audited financial statements prepared in accordance with generally accepted accounting principles in respect of the taxation year or the taxpayer has not produced audited financial statements described in subparagraph the agreement has a readily ascertainable fair market and the agreement is held by afinancial defined in subsection 142 the agreement is not atracking defined in subsection 142 other than anexcluded defined in subsection 142 of the financial institution Marginal disposition this subsection applies to a taxpayer in respect of each eligible derivative held by the taxpayer at the end of a taxation year for each eligible derivative held by the taxpayer at the end of the taxation year the taxpayer is deemed have disposed of the eligible derivative immediately before the end of the year and received proceeds or paid an amount | [
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] | 87 |
as the case may be equal to its fair market value at the time of and have reacquired or reissued or renewed the eligible derivative at the end of the year at an amount equal to the proceeds or the amount as the case may be determined under paragraph Marginal year gains and losses a taxpayer holds at the beginning of its first taxation year in respect of which an election referred to in subsection applies this subsection referred to as the an eligible derivative and in the taxation year immediately preceding the election year the taxpayer did not compute its profit or loss in respect of that eligible derivative in accordance with a method of profit computation that produces a substantially similar effect to subsection then taxpayer is deemed have disposed of the eligible derivative immediately before the beginning of the election year and received proceeds or paid an amount as the case may be equal to its fair market value at that time and have reacquired or reissued or renewed the eligible derivative at the beginning of the election year at an amount equal to the proceeds or the amount as the case may be determined under subparagraph | [
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] | 88 |
profit or loss that would arise without reference to this on the deemed disposition in subparagraph deemed not to arise in the taxation year immediately preceding the election year and deemed to arise in the taxation year in which the taxpayer disposes of the eligible derivative than because of paragraphs or 142 and the purpose of applying subsection in respect of the disposition of the eligible derivative referred to in subparagraph the profit or loss deemed to arise because of that subparagraph is included in determining the amount of the loss if any from the disposition Marginal realization method subsection does not apply to a taxpayer referred to in paragraph in respect of a taxation year a method of profit computation that produces a substantially similar effect to subsection shall not be used for the purpose of computing the income from a business or property in respect of a swap agreement a forward purchase or sale agreement a forward rate agreement a futures agreement an option agreement or a similar agreement for the taxation year Marginal the purposes of subsections to if an agreement that is an eligible derivative of a taxpayer is not a property of the taxpayer the | [
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] | 89 |
taxpayer is deemed hold the eligible derivative at any time while the taxpayer is a party to the and have disposed of the eligible derivative when it is settled or extinguished in respect of the taxpayer Marginal of business to section 34 1 if an individual is a proprietor of a business the income from the business for a taxation year is deemed to be the income from the business for the fiscal periods of the business that end in the year Marginal to an income for a taxation year includes income from a business the fiscal period of which does not coincide with the calendar year unless the context otherwise requires a reference in this Subdivision or section 80 3 to a or shall in respect of the business be read as a reference to a fiscal period of the business ending in the year Marginal inclusions shall be included in computing the income of a taxpayer for a taxation year as income from a business or property such of the following amounts as are applicable Marginal etc to be rendered amount received by the taxpayer in the year in the course of a business is on account of | [
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services not rendered or goods not delivered before the end of the year or that for any other reason may be regarded as not having been earned in the year or a previous year or an arrangement or understanding that it is repayable in whole or in part on the return or resale to the taxpayer of articles in or by means of which goods were delivered to a Marginal receivable amount receivable by the taxpayer in respect of property sold or services rendered in the course of a business in the year notwithstanding that the amount or any part thereof is not due until a subsequent year unless the method adopted by the taxpayer for computing income from the business and accepted for the purpose of this Part does not require the taxpayer to include any amount receivable in computing the income for a taxation year unless it has been received in the year and for the purposes of this paragraph an amount shall be deemed to have become receivable in respect of services rendered in the course of a business on the day that is the earlier of day on which the account in respect of the services | [
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] | 91 |
was rendered and day on which the account in respect of those services would have been rendered had there been no undue delay in rendering the account in respect of the Marginal to subsections and any amount received or receivable by the taxpayer in the year on the method regularly followed by the taxpayer in computing the as on account of in lieu of payment of or in satisfaction of interest to the extent that the interest was not included in computing the income for a preceding taxation Marginal for doubtful debts amount deducted under paragraph as a reserve in computing the income for the immediately preceding taxation Marginal for guarantees etc amount deducted under paragraph as a reserve in computing the income for the immediately preceding taxation amount deducted under paragraph as a reserve in computing the income for the immediately preceding taxation Marginal for certain goods and services etc amount under paragraph any amount substituted by virtue of subsection for any amount deducted under that paragraph or subsection or under paragraph in computing the income from a business for the immediately preceding Marginal reserves the taxpayer is an insurer the amount prescribed in respect of the insurer for | [
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] | 92 |
the Marginal proceeds expended part of any amount payable to the taxpayer as compensation for damage to or under a policy of insurance in respect of damage to property that is depreciable property of the taxpayer as has been expended by the taxpayer the year and a reasonable time after the damage on repairing the Marginal based on production or use amount received by the taxpayer in the year that was dependent on the use of or production from property whether or not that amount was an instalment of the sale price of the property except that an instalment of the sale price of agricultural land is not included by virtue of this Marginal of disposition of right to receive production proceeds of disposition to which subsection 18 Marginal reserve for quadrennial survey amount deducted as a reserve under paragraph in computing the income for the immediately preceding Marginal debts recovered amount other than an amount referred to in paragraph received in the year on account of a debt or a loan or lending asset in respect of which a deduction for bad debts or uncollectable loans or lending assets was made in computing the income for a preceding taxation | [
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] | 93 |
Marginal debts recovered an amount is received in the year on account of a debt in respect of which a deduction for bad debts was made under subsection in computing the income for a preceding taxation year the amount determined by the formula A where Marginal from resident corporations amount of a dividend in respect of a share of the capital stock of a corporation resident in Canada that is required by Subdivision H to be included in computing the income for the Marginal corporations trusts and investment entities amount required by Subdivision I to be included in computing the income for the Marginal income amount that is by virtue of Subdivision J income of the taxpayer for the year from a business or Marginal interest deduction add back total of all amounts each of which is the amount if any determined in respect of a partnership by the formula A D where by the partnership and by the partnership in or payable by the partnership in respect of the taxation year of the taxpayer on the method regularly followed by the taxpayer in computing the on a debt amount included in the outstanding debts to specified defined in subsection | [
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] | 94 |
Marginal from trusts amount required by Subdivision K or subsection 132 to be included in computing the income for the year except amount deemed by that subdivision to be a taxable capital gain of the taxpayer and amount paid or payable to the taxpayer out of or under an RCA trust the meaning assigned by subsection 207 Marginal profit sharing plan amount received by the taxpayer in the year out of or under employees profit sharing plan or employee trust established for the benefit of employees of the taxpayer or of a person with whom the taxpayer does not deal at Marginal benefit plan amount if any by which the total of amounts received by the taxpayer in the year out of or under an employee benefit plan to which the taxpayer has contributed as an employer than amounts included in the income of the taxpayer by virtue of paragraph exceeds the amount if any by which the total of all amounts contributed by the taxpayer to the plan or in computing the income for any preceding taxation year by virtue of this paragraph exceeds the total of all amounts by the taxpayer in respect of the contributions to the | [
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] | 95 |
plan in computing the income for the year or any preceding taxation year or by the taxpayer out of or under the plan in any preceding taxation year than an amount included in the income by virtue of paragraph Marginal salary deferral amounts deferred amounts under a salary deferral arrangement in respect of another person have been deducted under paragraph in computing the income for preceding taxation years any amount in respect of the deferred amounts that was deductible under paragraph in computing the income of the person for a taxation year ending in the Marginal compensation arrangement total of all amounts received by the taxpayer in the year in the course of a business out of or under a retirement compensation arrangement to which the taxpayer another person who carried on a business that was acquired by the taxpayer or any person with whom the taxpayer or that other person does not deal at length has contributed an amount that was deductible under paragraph in computing the income for a taxation 2003 c 28 s Marginal oil and gas production taxes total of all amounts each of which is the production tax amount for a foreign oil and gas | [
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] | 96 |
business of the taxpayer for the year within the meaning assigned by subsection Marginal payments to farmers amount received by the taxpayer in the year as a stabilization payment or as a refund of a levy under theWestern Grain Stabilization Actor as a payment or a refund of a premium in respect of the gross revenue insurance program established under theFarm Income Protection Marginal tax deduction amount deducted under subsection or of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 by the taxpayer for the Marginal adjustment total of all amounts each of which in respect of a property described in the inventory at the end of the year and valued at its cost amount to the taxpayer for the purposes of computing the income for the year is an allowance in respect of depreciation obsolescence or depletion included in that cost 2013 c 34 s Marginal tax credit amount deducted under subsection or in respect of a property acquired or an expenditure made in a preceding taxation year in computing the tax payable for a preceding taxation year to the extent that it was not included in computing the income for a preceding taxation year | [
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] | 97 |
under this paragraph or is not included in an amount determined under paragraph or subparagraph or or for I in the definitionundepreciated capital costin subsection or L in the definitioncumulative Canadian exploration expensein subsection 66 Marginal insulation or energy conversion grants amount of any grant received by the taxpayer in the year under a prescribed program of the Government of Canada relating to home insulation or energy conversion in respect of a property used by the taxpayer principally for the purpose of gaining or producing income from a business or Marginal and development deductions amount if any by which the total of amounts determined at the end of the year in respect of the taxpayer under paragraphs to exceeds the total of amounts determined at the end of the year in respect of the taxpayer under paragraphs to Marginal 80 benefit the taxpayer is a corporation that carried on a personal services business at any time in the year or a preceding taxation year the amount deemed by subsection 80 to be a benefit received by it in the year from carrying on a personal services Marginal reimbursement etc particular amount than a prescribed received by the taxpayer in the | [
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] | 98 |
year in the course of earning income from a business or property from person or partnership this paragraph referred to as the who pays the particular amount the course of earning income from a business or property order to achieve a benefit or advantage for the payer or for persons with whom the payer does not deal at length or circumstances where it is reasonable to conclude that the payer would not have paid the amount but for the receipt by the payer of amounts from a payer government municipality or public authority described in this subparagraph or in subparagraph or government municipality or other public authority where the particular amount can reasonably be considered to have been received an inducement whether as a grant subsidy forgivable loan deduction from tax allowance or any other form of inducement or a refund reimbursement contribution or allowance or as assistance whether as a grant subsidy forgivable loan deduction from tax allowance or any other form of assistance in respect of amount included in or deducted as the cost of property or outlay or expense to the extent that the particular amount not otherwise included in computing the income or deducted in computing | [
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