- (A) where there was a preceding taxation year ending after 1971 in which any such amount was, by virtue of this paragraph, included in computing the taxpayer’s income, after the last such year, and
- (B) in any other case, after 1971,
- (v) the total of the contributions made by the taxpayer under the plan before the end of the year and
- (A) where there was a preceding taxation year described in clause (iv)(A), after the last such year, and
- (B) in any other case, after 1967;
- (i) an earnings loss benefit, an income replacement benefit (other than an amount determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of the Veterans Well-being Act , as modified, where applicable, under Part 5 of that Act), a supplementary retirement benefit or a career impact allowance payable to the taxpayer under Part 2 of the Veterans Well-being Act , or
- (ii) an amount payable under any of subsections 99(6), 109(1) and 115(5) and sections 124 to 126 of the Veterans Well-being Act ;
- (i) a death benefit or an amount that would, but for the deduction provided in the definition of that term in subsection 248(1), be a death benefit,
- (ii) a 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,
- (iii) a superannuation or pension benefit attributable to services rendered by a person in a period throughout which the person was not resident in Canada, or
- (iv) a designated employee benefit (as defined in subsection 144.1(1));
- (i) the total of all deferred amounts under the arrangement that were included under paragraph 6(1)(a) as benefits in computing the taxpayer’s income for preceding taxation years
- (ii) the total of
- (A) all deferred amounts received by any person in preceding taxation years out of or under the arrangement, and
- (B) all deferred amounts under the arrangement that were deducted under paragraph 8(1)(o) in computing the taxpayer’s income for the year or preceding taxation years;
- (i) are otherwise included in computing the income of the taxpayer for the year, or
- (ii) are taken into account in computing the amount that is claimed under subsection 8(1) by the taxpayer for the year or a preceding taxation year;
- (i) an amount is determined under subparagraph 6(1)(e)(i) in respect of an automobile in computing the taxpayer’s income for the year,
- (ii) amounts related to the operation (otherwise than in connection with or in the course of the taxpayer’s office or employment) of the automobile for the period or periods in the year during which the automobile was made available to the taxpayer, or a person who does not deal at arm’s length with the taxpayer, are paid or payable by the employer within the meaning of paragraph (e) that made the automobile available (in this paragraph referred to as the “payor”), and
- (iii) the 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
- (iv) where the automobile is used primarily in the performance of the duties of the taxpayer’s office or employment during the period or periods referred to in subparagraph (ii) and the taxpayer notifies the employer in writing before the end of the year of the taxpayer’s intention to have this subparagraph apply, 1/2 of the amount determined under subparagraph 6(1)(e)(i) in respect of the automobile in computing the taxpayer’s income for the year, and
- (v) in 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 (otherwise than in connection with or in the course of the taxpayer’s office or employment) during the period or periods referred to in subparagraph 6(1)(k)(ii), and
- (a) the individual does not deal at arm’s length with the taxpayer;
- (b) the amount is received in respect of an office or employment of the taxpayer; and
- (c) the taxpayer is living at the time the amount is received by the individual.
- (a) the lesser of the total kilometres that the automobile is driven (otherwise than in connection with or in the course of the taxpayer’s office or employment) 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
- (i) the taxpayer is required by the employer to use the automobile in connection with or in the course of the office or employment, and
- (ii) the 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
- (a) loss of, or damage to, the automobile, or
- (b) liability resulting from the use or operation of the automobile.
- (a) a taxpayer was employed principally in selling or leasing automobiles,
- (b) an automobile owned by the taxpayer’s employer was made available by the employer to the taxpayer or to a person related to the taxpayer, and
- (c) the employer has acquired one or more automobiles,
the amount that would otherwise be determined under subsection 6(2) as a reasonable standby charge shall, at the option of the employer, be computed as if
- (d) the reference in the formula in subsection 6(2) to “2%” were read as a reference to “1 1/2%”, and
- (e) the cost to the employer of the automobile were the greater of
- (i) the quotient obtained by dividing
- (A) the cost to the employer of all new automobiles acquired by the employer in the year for sale or lease in the course of the employer’s business
- (B) the number of automobiles described in clause 6(2.1)(e)(i)(A), and
- (A) the cost to the employer of all automobiles acquired by the employer in the year for sale or lease in the course of the employer’s business
- (B) the number of automobiles described in clause 6(2.1)(e)(ii)(A).
- (a) ½ of the amount determined under subparagraph (1)(e)(i) in respect of the automobile for the relevant year, and
- (b) the amount determined under subparagraph (v) of the description of A in paragraph (1)(k) in respect of the automobile for the relevant year.
- (a) during a period while the payee was an officer of, or in the employment of, the payer, or
- (b) on 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 payee’s 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
- (c) as consideration or partial consideration for accepting the office or entering into the contract of employment,
- (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or
- (e) in 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.
- (a) is 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 employment; and
- (b) is deemed not to be received at any other time.
- (a) the taxpayer’s board and lodging for a period at
- (i) a 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 self-contained domestic establishment as the taxpayer’s principal place of residence
- (A) that was, throughout the period, available for the taxpayer’s occupancy and not rented by the taxpayer to any other person, and
- (B) to which, by reason of distance, the taxpayer could not reasonably be expected to have returned daily from the special work site, or
if the period during which the taxpayer was required by the taxpayer’s duties to be away from the taxpayer’s principal place of residence, or to be at the special work site or location, was not less than 36 hours; or
- (i) the principal place of residence and the special work site referred to in subparagraph 6(6)(a)(i), or
- (ii) the location referred to in subparagraph 6(6)(a)(ii) and a location in Canada or a location in the country in which the taxpayer is employed,
in respect of a period described in paragraph 6(6)(a) during which the taxpayer received board and lodging, or a reasonable allowance in respect of board and lodging, from the taxpayer’s employer.
- (a) an 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
- (b) an amount is included in the capital cost to a taxpayer of a property described in subparagraph 8(1)(j)(ii) or 8(1)(p)(ii),
and a particular amount is paid to the taxpayer in a particular taxation year as a rebate under the Excise Tax Act in 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
- (c) to the extent that it relates to an outlay or expense referred to in paragraph (a), shall be included in computing the taxpayer’s income from an office or employment for the particular taxation year, and
- (d) to the extent that it relates to the capital cost of property referred to in paragraph (b), is deemed, for the purposes of subsection 13(7.1), to have been received by the taxpayer in the particular taxation year as assistance from a government for the acquisition of the property.
- (a) an 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 individual; and
- (b) where 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
- (i) the amount, if any, by which
- (A) the 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
- (B) the 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
- (A) the amount determined under subparagraph 6(10)(b)(i) in respect of the individual
- (B) the total of amounts determined under subparagraph 6(10)(b)(i) in respect of all individuals who were beneficiaries under the plan immediately before it ceased to be an employee trust
- (iii) the 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.
- (a) was in respect of services rendered by an employee who
- (i) was not resident in Canada at the time the services were rendered, or
- (ii) was resident in Canada for a period (in this subsection referred to as an “excluded period”) of not more than 36 of the 72 months preceding the time the services were rendered and was an employee to whom the arrangement applied before the employee became resident in Canada; and
- (a) that arrangement shall be deemed to be a separate arrangement independent of other parts of the plan of which it is a part; and
- (b) where 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, if any, by which
- (i) the total of all deferred amounts under that arrangement that were included under paragraph 6(1)(a) as benefits in computing the taxpayer’s income for taxation years ending before that time
- (ii) the total of
- (A) all 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
- (B) all deferred amounts under that arrangement that were deducted under paragraph 8(1)(o) in computing the taxpayer’s income for the year or preceding taxation years.
- (a) a benefit shall be deemed to have been enjoyed by a taxpayer at any time an obligation issued by any debtor (including the taxpayer) is settled or extinguished; and
- (b) the value of that benefit shall be deemed to be the forgiven amount at that time in respect of the obligation.
- (a) the obligation were a commercial obligation (within the meaning assigned by subsection 80(1)) issued by the debtor;
- (b) no amount included in computing income because of the obligation being settled or extinguished at that time were taken into account;
- (c) the definition in subsection 80(1) were read without reference to paragraphs (f) and (h) of the description of B in that definition; and
- (d) section 80 were read without reference to paragraphs (2)(b) and (q) of that section.
- (a) the transportation of the individual between the individual’s ordinary place of residence and the individual’s work location (including parking near that location) if the individual is blind or is a person in respect of whom an amount is deductible, or would but for paragraph 118.3(1)(c) be deductible, because of the individual’s mobility impairment, under section 118.3 in computing a taxpayer’s tax payable under this Part for the year; or
- (b) an attendant to assist the individual in the performance of the individual’s duties if the individual is a person in respect of whom an amount is deductible, or would but for paragraph 118.3(1)(c) be deductible, under section 118.3 in computing a taxpayer’s tax payable under this Part for the year.
- (a) the 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
- (b) the following conditions are satisfied:
- (i) the 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
- (ii) the 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 payments that the payment was intended to replace.
For the purposes of paragraphs (a) and (b), 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. ( paiement compensatoire pour invalidité )
- (a) the payment is, for the purpose of paragraph 6(1)(a), deemed not to be a benefit received or enjoyed by the individual;
- (b) the payment is, for the purpose of paragraph 6(1)(f), 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 part; and
- (c) if the payment is made to the individual, it is, for the purpose of paragraph 6(1)(f), deemed to be an amount payable to the individual pursuant to the plan.
- (a) one 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 $15,000
- (b) the total of all amounts each of which is an amount included in computing the taxpayer’s income because of this subsection for a preceding taxation year in respect of the loss.
- (a) the adjusted cost base of the residence at that time to the taxpayer or to another person who does not deal at arm’s length with the taxpayer, and
- (b) the highest fair market value of the residence within the six-month period that ends at that time exceeds
- (c) if 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
- (i) the proceeds of disposition of the residence, and
- (ii) the fair market value of the residence at that time, and
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 6
- 1994, c. 7, Sch. II, s. 3, Sch. VIII, s. 1, c. 21, s. 2
- 1995, c. 3, s. 1, c. 21, s. 1
- 1997, c. 10, s. 267
- 1998, c. 19, s. 68
- 1999, c. 22, s. 2
- 2002, c. 9, s. 20
- 2003, c. 15, s. 69
- 2005, c. 21, s. 101
- 2007, c. 16, s. 1
- 2009, c. 2, s. 2
- 2010, c. 25, s. 2
- 2012, c. 31, s. 2
- 2013, c. 34, ss. 170, 426
- 2016, c. 7, s. 114
- 2017, c. 20, s. 2
- 2018, c. 12, s. 2
- 2021, c. 23, s. 2
- 2023, c. 26, s. 2
- 2024, c. 17, s. 2(F)
- (i) the amount, if any, by which
- (i) a 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 self-contained domestic establishment as the taxpayer’s principal place of residence
- (i) the quotient obtained by dividing