R-5 - Act respecting the Régie de l’assurance maladie du Québec

Section 34.1.4 Disposition versions

2023-09-26

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of that Act,

(2)  section 43 of that Act, or

(3)  section 58.2 or 58.3 of that Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of that Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of that Act, except any amount included in the computation by reason of

(1)  section 310 of that Act, to the extent that that section refers to section 931.1 or 961.17.0.1 of that Act,

(2)  paragraph e.6 or k.0.1 of section 311, paragraph g of section 312 or section 317 of that Act, if such an amount is deductible in computing the individual’s taxable income for the year under section 725 of that Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (R.S.C. 1985, c. O-9), or

(3)  paragraph e.2 of section 311 or any of sections 311.1, 312.4 and 313.10 of that Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1, d.2.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an amount described in paragraph e.6 of section 311 or section 311.1 of that Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 or 336.11 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 928 and 935.42 of that Act,

(4)  (subparagraph repealed);

(5)  any of paragraphs d, d.1, d.2, f and i.1 of section 339 of the Taxation Act or subparagraph i or ii of paragraph j of that section,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  paragraph c.1 of section 339 of the Taxation Act, to the extent that that paragraph refers to an amount deductible under section 961.21 of that Act,

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of that Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  (subparagraph repealed);

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355; 2009, c. 5, s. 585; 2010, c. 5, s. 203; 2011, c. 34, s. 128; 2017, c. 29, s. 235; 2019, c. 14, s. 524; 2022, c. 23, s. 172; 2023, c. 19, s. 129.

2022-06-08

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of that Act,

(2)  section 43 of that Act, or

(3)  section 58.2 or 58.3 of that Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of that Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of that Act, except any amount included in the computation by reason of

(1)  section 310 of that Act, to the extent that that section refers to section 931.1 or 961.17.0.1 of that Act,

(2)  paragraph e.6 or k.0.1 of section 311, paragraph g of section 312 or section 317 of that Act, if such an amount is deductible in computing the individual’s taxable income for the year under section 725 of that Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (R.S.C. 1985, c. O-9), or

(3)  paragraph e.2 of section 311 or any of sections 311.1, 312.4 and 313.10 of that Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1, d.2.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an amount described in paragraph e.6 of section 311 or section 311.1 of that Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 or 336.11 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924 and 928 of that Act,

(4)  (subparagraph repealed);

(5)  any of paragraphs d, d.1, d.2, f and i.1 of section 339 of the Taxation Act or subparagraph i or ii of paragraph j of that section,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  paragraph c.1 of section 339 of the Taxation Act, to the extent that that paragraph refers to an amount deductible under section 961.21 of that Act,

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of that Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  (subparagraph repealed);

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355; 2009, c. 5, s. 585; 2010, c. 5, s. 203; 2011, c. 34, s. 128; 2017, c. 29, s. 235; 2019, c. 14, s. 524; 2022, c. 23, s. 172.

2019-06-19

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of that Act,

(2)  section 43 of that Act, or

(3)  section 58.2 or 58.3 of that Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of that Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of that Act, except any amount included in the computation by reason of

(1)  section 310 of that Act, to the extent that that section refers to section 931.1 or 961.17.0.1 of that Act,

(2)  paragraph e.6 or k.0.1 of section 311, paragraph g of section 312 or section 317 of that Act, if such an amount is deductible in computing the individual’s taxable income for the year under section 725 of that Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (R.S.C. 1985, c. O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2, 312.4 and 313.10 of that Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1, d.2.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an amount described in paragraph e.6 of section 311 or section 311.1 or 311.2 of that Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 or 336.11 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of that Act,

(4)  (subparagraph repealed);

(5)  any of paragraphs d, d.1, d.2, f and i.1 of section 339 of the Taxation Act or subparagraph i or ii of paragraph j of that section,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  paragraph c.1 of section 339 of the Taxation Act, to the extent that that paragraph refers to an amount deductible under section 961.20 or 961.21 of that Act,

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of that Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355; 2009, c. 5, s. 585; 2010, c. 5, s. 203; 2011, c. 34, s. 128; 2017, c. 29, s. 235; 2019, c. 14, s. 524.

2017-12-07

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of that Act,

(2)  section 43 of that Act, or

(3)  section 58.2 or 58.3 of that Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of that Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of that Act, except any amount included in the computation by reason of

(1)  section 310 of that Act, to the extent that that section refers to section 931.1 or 961.17.0.1 of that Act,

(2)  paragraph e.6 or k.0.1 of section 311, paragraph g of section 312 or section 317 of that Act, if such an amount is deductible in computing the individual’s taxable income for the year under section 725 of that Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (R.S.C. 1985, c. O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2, 312.4 and 313.10 of that Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1, d.2.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an amount described in paragraph e.6 of section 311 or section 311.1 or 311.2 of that Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 or 336.11 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of that Act,

(4)  (subparagraph repealed);

(5)  any of paragraphs d, d.1, d.2, f,i.1 and j of section 339 of the Taxation Act,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  paragraph c.1 of section 339 of the Taxation Act, to the extent that that paragraph refers to an amount deductible under section 961.20 or 961.21 of that Act,

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of that Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355; 2009, c. 5, s. 585; 2010, c. 5, s. 203; 2011, c. 34, s. 128; 2017, c. 29, s. 235.

2011-12-09

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of that Act,

(2)  section 43 of that Act, or

(3)  section 58.2 or 58.3 of that Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of that Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of that Act, except any amount included in the computation by reason of

(1)  section 310 of that Act, to the extent that that section refers to any of sections 931.1, 961.17.0.1 and 965.20 of that Act,

(2)  paragraph e.6 or k.0.1 of section 311, paragraph g of section 312 or section 317 of that Act, if such an amount is deductible in computing the individual’s taxable income for the year under section 725 of that Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (R.S.C. 1985, c. O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2, 312.4 and 313.10 of that Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1, d.2.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an amount described in paragraph e.6 of section 311 or section 311.1 or 311.2 of that Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 or 336.11 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of that Act,

(4)  (subparagraph repealed);

(5)  any of paragraphs d, d.1, d.2, f,i.1 and j of section 339 of the Taxation Act,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  paragraph c.1 of section 339 of the Taxation Act, to the extent that that paragraph refers to an amount deductible under section 961.20 or 961.21 of that Act,

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of that Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355; 2009, c. 5, s. 585; 2010, c. 5, s. 203; 2011, c. 34, s. 128.

2010-04-20

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of that Act,

(2)  section 43 of that Act, or

(3)  section 58.2 or 58.3 of that Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of that Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of that Act, except any amount included in the computation by reason of

(1)  section 310 of that Act, to the extent that that section refers to any of sections 931.1, 961.17.0.1 and 965.20 of that Act,

(2)  paragraph e.6 or k.0.1 of section 311, paragraph g of section 312 or section 317 of that Act, if such an amount is deductible in computing the individual’s taxable income for the year under section 725 of that Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (R.S.C. 1985, c. O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2, 312.4 and 313.10 of that Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1, d.2.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an amount described in paragraph e.6 of section 311 or section 311.1 or 311.2 of that Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 or 336.11 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of that Act,

(4)  paragraph c of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under section 952.1 of that Act,

(5)  any of paragraphs d, d.1, d.2, f,i.1 and j of section 339 of the Taxation Act,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  paragraph c.1 of section 339 of the Taxation Act, to the extent that that paragraph refers to an amount deductible under section 961.20 or 961.21 of that Act,

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of that Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355; 2009, c. 5, s. 585; 2010, c. 5, s. 203.

2009-05-15

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of the said Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1 or 965.20 of the said Act;

(2)  paragraph k.0.1 of section 311, paragraph g of section 312 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (R.S.C. 1985, c. O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2, 312.4 and 313.10 of the said Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 or 311.2 of the said Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 or 336.11 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of the said Act,

(4)  paragraph c of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under section 952.1 of the said Act,

(5)  any of paragraphs d, d.1, d.2, f,i.1 and j of section 339 of the Taxation Act,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  section 961.20 or 961.21 of the Taxation Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355; 2009, c. 5, s. 585.

2005-12-13

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I‐3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of the said Act,

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1 or 965.20 of the said Act;

(2)  paragraph k.0.1 of section 311, paragraph g of section 312 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of any of paragraphs a.1, c and c.0.1 of that section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2, 312.4 and 313.10 of the said Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a,

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 or 311.2 of the said Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of the said Act,

(4)  paragraph c of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under section 952.1 of the said Act,

(5)  any of paragraphs d, d.1, d.2, f,i.1 and j of section 339 of the Taxation Act,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  section 961.20 or 961.21 of the Taxation Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to an eligible preceding year of the individual, in relation to that year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for in that section, in computing the individual’s taxable income for the year,

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270; 2005, c. 38, s. 355.

2005-06-17

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of the said Act, except, where applicable, 22.5 % of the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1 or 965.20 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311, paragraph g of section 312 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of any of paragraphs b, b.1, c and c.0.1 of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2 and 312.4 of the said Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, 22.5 % of the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, exploite by the partnership;

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 or 311.2 of the said Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of the said Act,

(4)  paragraph c of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under section 952.1 of the said Act,

(5)  any of paragraphs d, d.1, d.2, f and j of section 339 of the Taxation Act,

(5.1)  section 346.0.1, to the extent that it is reasonable to consider that the amount so deducted is attributable to the part of the individual’s income from artistic activities for the year, referred to in subparagraph ii of paragraph a, or

(6)  section 961.20 or 961.21 of the Taxation Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to a preceding year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for therein, in computing the individual’s income for the year;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519; 2005, c. 23, s. 270.

2004-11-03

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of the said Act, except, where applicable, 22.5 % of the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311, paragraph g of section 312 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of any of paragraphs b, b.1, c and c.0.1 of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2 and 312.4 of the said Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, 22.5 % of the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, exploite by the partnership;

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 or 311.2 of the said Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of the said Act,

(4)  paragraph c of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under section 952.1 of the said Act,

(5)  any of paragraphs d, d.1, d.2, f and j of section 339 of the Taxation Act, or

(6)  section 961.20 or 961.21 of the Taxation Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

iv.2.  where the individual is referred to in section 737.18.34 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to a preceding year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for therein, in computing the individual’s income for the year;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332; 2004, c. 21, s. 519.

2002-10-17

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of the said Act, except, where applicable, the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311, paragraph g of section 312 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of any of paragraphs b, b.1, c and c.0.1 of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)   paragraph e.2 of section 311 or any of sections 311.1, 311.2 and 312.4 of the said Act; exceeds;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, operated by the partnership;

ii.   any amount deducted in computing the individual’s income for the year by reason of

(1)  any of paragraphs d, d.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 or 311.2 of the said Act or to a pension paid under the Old Age Security Act, and except to the extent that the amount referred to in paragraph g of that section 336 was not included for the purpose of computing the individual’s total income under subparagraph 2 of subparagraph iv of paragraph a,

(2)  section 336.0.3 of the Taxation Act,

(3)  paragraph b of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of the said Act,

(4)  paragraph c of section 339 of the Taxation Act to the extent that that paragraph refers to an amount that is deductible under section 952.1 of the said Act,

(5)  any of paragraphs d, d.1, d.2, f and j of section 339 of the Taxation Act, or

(6)  section 961.20 or 961.21 of the Taxation Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year ;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to a preceding year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for therein, in computing the individual’s income for the year ;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249; 2002, c. 40, s. 332.

2001-12-20

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of the said Act, except, where applicable, the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b, b.1 or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  section 311.1 or 312.4 of the said Act; exceeds

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, operated by the partnership;

ii.  any amount deducted in computing the individual’s income for the year by reason of any of paragraphs d, d.1 and f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 of that Act or of a pension paid under the Old Age Security Act, by reason of section 336.0.3 of the Taxation Act, by reason of paragraph b of section 339 of that Act to the extent that that paragraph refers to an amount that is deductible under any of sections 924, 926 and 928 of that Act, by reason of paragraph c of that section 339 to the extent that that paragraph refers to an amount that is deductible under section 952.1 of that Act, by reason of any of paragraphs d, d.1, d.2, f and j of that section 339, or by reason of section 961.20 or 961.21 of that Act ;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year ;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to a preceding year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for therein, in computing the individual’s income for the year ;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176; 2001, c. 51, s. 249.

2001-05-23

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to the second paragraph of section 497 of the said Act, except, where applicable, the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b, b.1 or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  section 311.1 or 312.4 of the said Act; exceeds

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, operated by the partnership;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs d, d.1 or f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 of that Act or of a pension paid under the Old Age Security Act, by reason of section 336.0.3 of the Taxation Act, by reason of paragraph b of section 339 of that Act to the extent that that paragraph refers to an amount that is deductible under section 924, 926 or 928 of that Act, by reason of paragraph c of that section 339 to the extent that that paragraph refers to an amount that is deductible under section 952.1 of that Act, by reason of paragraph d, d.1, d.2 or f of that section 339, or by reason of section 961.20 or 961.21 of that Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year ;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to a preceding year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for therein, in computing the individual’s income for the year ;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273; 2001, c. 7, s. 176.

2000-11-15

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to subsection 2 of section 497 of the said Act, except, where applicable, the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b, b.1 or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  section 311.1 or 312.4 of the said Act; exceeds

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, operated by the partnership;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs d, d.1 or f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 of that Act or of a pension paid under the Old Age Security Act, by reason of section 336.0.3 of the Taxation Act, by reason of paragraph b of section 339 of that Act to the extent that that paragraph refers to an amount that is deductible under section 924, 926 or 928 of that Act, by reason of paragraph c of that section 339 to the extent that that paragraph refers to an amount that is deductible under section 952.1 of that Act, by reason of paragraph d, d.1, d.2 or f of that section 339, or by reason of section 961.20 or 961.21 of that Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

iv.1.  where the individual is referred to in section 737.18.10 of the Taxation Act, that part of the aggregate determined under paragraph a that can reasonably be considered to entitle the individual to a deduction under that section in computing the individual’s taxable income for the year ;

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

v.1.  where the individual so elects, that part of any amount included in the aggregate determined under paragraph a and not otherwise deductible in computing the individual’s total income for the year, that relates to a preceding year and that the individual deducted under section 725.1.2 of the Taxation Act, or could have deducted under that section if the individual had made the election provided for therein, in computing the individual’s income for the year ;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101; 2000, c. 39, s. 273.

1999-12-20

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to subsection 2 of section 497 of the said Act, except, where applicable, the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b, b.1 or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  section 311.1 or 312.4 of the said Act; exceeds

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, operated by the partnership;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs d, d.1 or f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 of that Act or of a pension paid under the Old Age Security Act, by reason of section 336.0.3 of the Taxation Act, by reason of paragraph b of section 339 of that Act to the extent that that paragraph refers to an amount that is deductible under section 924, 926 or 928 of that Act, by reason of paragraph c of that section 339 to the extent that that paragraph refers to an amount that is deductible under section 952.1 of that Act, by reason of paragraph d, d.1, d.2 or f of that section 339, or by reason of section 961.20 or 961.21 of that Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101.

1998-06-12

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year derived from a business or property, computed in accordance with Part I of the Taxation Act without taking into account subsection 2 of section 497 of the said Act;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b, b.1 or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  section 311.1 or 312.4 of the said Act; exceeds

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year derived from a business or proprety, computed in the manner described in subparagraph ii of paragraph a;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs d, d.1 or f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 of that Act or of a pension paid under the Old Age Security Act, by reason of section 336.0.3 of the Taxation Act, by reason of paragraph b of section 339 of that Act to the extent that that paragraph refers to an amount that is deductible under section 924, 926 or 928 of that Act, by reason of paragraph c of that section 339 to the extent that that paragraph refers to an amount that is deductible under section 952.1 of that Act, by reason of paragraph d, d.1, d.2 or f of that section 339, or by reason of section 961.20 or 961.21 of that Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.15 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under section 737.16 of the said Act in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300.

1997-12-19

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year derived from a business or property, computed in accordance with Part I of the Taxation Act without taking into account subsection 2 of section 497 of the said Act;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b, b.1 or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  section 311.1 or paragraphs a to b.1 of section 312 of the said Act;

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year derived from a business or proprety, computed in the manner described in subparagraph ii of paragraph a;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs a to b, d, d.1 or f to i of subsection 1 of section 336 of the Taxation Act, except to the extent that paragraph d of the said subsection 1 refers to an overpayment of an amount described in section 311.1 of that Act or of a pension paid under the Old Age Security Act, by reason of paragraph b of section 339 of the Taxation Act to the extent that the said paragraph refers to an amount that is deductible under section 924, 926 or 928 of the said Act, by reason of paragraph c of the said section 339 to the extent that the said paragraph refers to an amount that is deductible under section 952.1 of the said Act, by reason of paragraph d, d.1, d.2 or f of the said section 339 or by reason of section 961.20 or 961.21 of the said Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.15 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under section 737.16 of the said Act in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375.

1995-12-15

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.1 of the said Act, other than an amount contemplated in section 1015.2 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year derived from a business or property, computed in accordance with Part I of the Taxation Act without taking into account subsection 2 of section 497 of the said Act;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraph k.1 of section 311 or section 311.1 or 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  paragraphs a to b.1 of section 312 of the said Act; and

v.  the part of any amount, other than an amount contemplated in paragraphs a to b.1 of section 312 of the Taxation Act or an amount described in subparagraph c of the second paragraph of section 309.1 of the said Act which, but for the election provided for in the said section 309.1, would not be an amount otherwise contemplated in this paragraph for the year, received by the individual in the year that he has elected, in accordance with the said section 309.1, not to include in computing his income for the year under Part I of the said Act; exceeds

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year derived from a business or proprety, computed in the manner described in subparagraph ii of paragraph a;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs a to b, d, d.1 or f to i of subsection 1 of section 336 of the Taxation Act, except to the extent that paragraph d of the said subsection 1 refers to an overpayment of a pension paid under the Old Age Security Act, by reason of paragraph b of section 339 of the Taxation Act to the extent that the said paragraph refers to an amount that is deductible under section 924, 926 or 928 of the said Act, by reason of paragraph c of the said section 339 to the extent that the said paragraph refers to an amount that is deductible under section 952.1 of the said Act, by reason of paragraph d, d.1, d.2 or f of the said section 339 or by reason of section 961.20 or 961.21 of the said Act;

ii.1.  every amount which, but for section 334.1 of the Taxation Act, would have been deductible in computing the individual’s income for the year by reason of paragraphs a to b of subsection 1 of section 336 of the said Act;

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.15 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under section 737.16 of the said Act in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285.

1995-12-07

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.1 of the said Act, other than an amount contemplated in section 1015.2 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year derived from a business or property, computed in accordance with Part I of the Taxation Act without taking into account subsection 2 of section 497 of the said Act;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to sections 931.1, 935.10.1, 965.20 or 965.49 of the said Act,

(2)  paragraph k.1 of section 311 or section 311.1 or 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  paragraph a to b.1 of section 312 of the said Act; and

v.  the part of any amount, other than an amount contemplated in paragraphs a to b.1 of section 312 of the Taxation Act or an amount described in subparagraph c of the second paragraph of section 309.1 of the said Act which, but for the election provided for in the said section 309.1, would not be an amount otherwise contemplated in this paragraph for the year, received by the individual in the year that he has elected, in accordance with the said section 309.1, not to include in computing his income for the year under Part I of the said Act; exceeds

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year derived from a business or proprety, computed in the manner described in subparagraph ii of paragraph a;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs a to b, d, d.1 or f to i of subsection 1 of section 336 of the Taxation Act, except to the extent that paragraph d of the said subsection 1 refers to an overpayment of a pension paid under the Old Age Security Act, by reason of paragraph b of section 339 of the Taxation Act to the extent that the said paragraph refers to an amount that is deductible under section 924, 926 or 928 of the said Act, by reason of paragraph c of the said section 339 to the extent that the said paragraph refers to an amount that is deductible under section 952.1 of the said Act, by reason of paragraph d, d.1, d.2 or f of the said section 339 or by reason of section 961.20 or 961.21 of the said Act;

ii.1.  every amount which, but for section 334.1 of the Taxation Act, would have been deductible in computing the individual’s income for the year by reason of paragraphs a to b subsection 1 of section 336 of the said Act;

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.15 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under section 737.16 of the said Act in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243.

1995-01-30

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.1 of the said Act, other than an amount contemplated in section 1015.2 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year derived from a business or property, computed in accordance with Part I of the Taxation Act without taking into account subsection 2 of section 497 of the said Act;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to sections 931.1, 965.20 or 965.49 of the said Act,

(2)  paragraph k.1 of section 311 or section 311.1 or 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  paragraph a to b.1 of section 312 of the said Act; and

v.  the part of any amount, other than an amount contemplated in paragraphs a to b.1 of section 312 of the Taxation Act or an amount described in subparagraph c of the second paragraph of section 309.1 of the said Act which, but for the election provided for in the said section 309.1, would not be an amount otherwise contemplated in this paragraph for the year, received by the individual in the year that he has elected, in accordance with the said section 309.1, not to include in computing his income for the year under Part I of the said Act; exceeds

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year derived from a business or proprety, computed in the manner described in subparagraph ii of paragraph a;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs a to b, d, d.1 or f to i of subsection 1 of section 336 of the Taxation Act, except to the extent that paragraph d of the said subsection 1 refers to an overpayment of a pension paid under the Old Age Security Act, by reason of paragraph b of section 339 of the Taxation Act to the extent that the said paragraph refers to an amount that is deductible under section 924, 926 or 928 of the said Act, by reason of paragraph c of the said section 339 to the extent that the said paragraph refers to an amount that is deductible under section 952.1 of the said Act, by reason of paragraph d, d.1, d.2 or f of the said section 339 or by reason of section 961.20 or 961.21 of the said Act;

ii.1.  every amount which, but for section 334.1 of the Taxation Act, would have been deductible in computing the individual’s income for the year by reason of paragraphs a to b subsection 1 of section 336 of the said Act;

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.15 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under section 737.16 of the said Act in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219.

1994-06-17

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.1 of the said Act, other than an amount contemplated in section 1015.2 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year derived from a business or property, computed in accordance with Part I of the Taxation Act without taking into account subsection 2 of section 497 of the said Act;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to sections 931.1, 965.20 or 965.49 of the said Act,

(2)  paragraph k.1 of section 311 or section 311.1 or 317 of the said Act, to the extent that such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b or c of the said section 725, or

(3)  paragraph a, b or b.1 of section 312 of the said Act; and

v.  the part of any amount received by the individual in the year that he has elected, in accordance with section 309.1 of the Taxation Act, not to include in computing his income for the year under Part I of the said Act; exceeds

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year derived from a business or proprety, computed in the manner described in subparagraph ii of paragraph a;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs a to b, d, d.1 or f to j of subsection 1 of section 336 of the Taxation Act, by reason of paragraph b of section 339 of the said Act to the extent that the said paragraph refers to an amount that is deductible under section 924, 926 or 928 of the said Act, by reason of paragraph c of the said section 339 to the extent that the said paragraph refers to an amount that is deductible under section 952.1 of the said Act, by reason of paragraph d, d.1, d.2 or f of the said section 339 or by reason of section 961.20 or 961.21 of the said Act;

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.15 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under section 737.16 of the said Act in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof.

1993, c. 64, s. 222; 1994, c. 22, s. 358.

1993-12-17

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.1 of the said Act, other than an amount contemplated in section 1015.2 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year derived from a business or property, computed in accordance with Part I of the Taxation Act without taking into account subsection 2 of section 497 of the said Act;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to sections 931.1, 965.20 or 965.49 of the said Act,

(2)  paragraph k.1 of section 311 or section 311.1 or 317 of the said Act, to the extent that such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b or c of the said section 725, or

(3)  paragraph a, b or b.1 of section 312 of the said Act; and

v.  the part of any amount received by the individual in the year that he has elected, in accordance with section 309.1 of the Taxation Act, not to include in computing his income for the year under Part I of the said Act; exceeds

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year derived from a business or proprety, computed in the manner described in subparagraph ii of paragraph a;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs a to b, d, d.1 or f to j of subsection 1 of section 336 of the Taxation Act, by reason of paragraph b of section 339 of the said Act to the extent that the said paragraph refers to an amount that is deductible under section 924 of the said Act, by reason of paragraph c of the said section 339 to the extent that the said paragraph refers to an amount that is deductible under section 952.1 of the said Act, or by reason of paragraph d, d.1, d.2 or f of the said section 339;

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.15 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under section 737.16 of the said Act in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof.

1993, c. 64, s. 222.