I-3 - Taxation Act

Section 311 Disposition versions

2023-03-15

311. The taxpayer must also include any amount received under or as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (R.S.C. 1985, c. U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VII.1, VIII or VIII.1 of the Employment Insurance Act (S.C. 1996, c. 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(c.2)  an income replacement benefit paid under Part 2 of the Veterans Well-being Act (S.C. 2005, c. 21), if the amount is determined under subsection 1 of section 19.1, paragraph b of subsection 1 of section 23 or subsection 1 of section 26.1 of that Act (as modified, where applicable, under Part 5 of that Act);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements, other than an amount attributable to child care expenses, provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization, and

ii.  (subparagraph repealed),

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(e.5)  financial assistance, other than an amount attributable to child care expenses or an amount referred to in paragraph e.5.1, under a program established by a government or government agency in Canada that provides income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act;

(e.5.1)  financial assistance under

i.  the Canada Emergency Response Benefit Act (S.C. 2020, c. 5, s. 8),

ii.  Part VIII.4 of the Employment Insurance Act,

iii.  the Canada Emergency Student Benefit Act (S.C. 2020, c. 7),

iv.  the Canada Recovery Benefits Act (S.C. 2020, c. 12, s. 2), or

v.  a program established by a government or government agency of a province that provides income replacement benefits similar to income replacement benefits provided under a program established under one of the Acts referred to in subparagraphs i to iv;

(e.6)  the Wage Earner Protection Program Act (S.C. 2005, c. 47) in respect of wages within the meaning of that Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  (paragraph repealed);

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.0.2)  a program established under the authority of the Department of Employment and Social Development Act (S.C. 2005, c. 34) in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code (R.S.C. 1985, c. C-46);

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65; 2006, c. 13, s. 37; 2009, c. 5, s. 109; 2010, c. 5, s. 35; 2015, c. 21, s. 156; 2020, c. 16, s. 55; 2021, c. 36, s. 62; 2023, c. 2, s. 7.

2021-12-10

311. The taxpayer must also include any amount received under or as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (R.S.C. 1985, c. U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VII.1, VIII or VIII.1 of the Employment Insurance Act (S.C. 1996, c. 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(c.2)  an income replacement benefit paid under Part 2 of the Veterans Well-being Act (S.C. 2005, c. 21), if the amount is determined under subsection 1 of section 19.1, paragraph b of subsection 1 of section 23 or subsection 1 of section 26.1 of that Act (as modified, where applicable, under Part 5 of that Act);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements, other than an amount attributable to child care expenses, provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization,

ii.  similar to a program established under Part II of the Employment Insurance Act, and

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(e.5)  financial assistance, other than an amount attributable to child care expenses or an amount referred to in paragraph e.5.1, under a program established by a government or government agency in Canada that provides income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act;

(e.5.1)  financial assistance under

i.  the Canada Emergency Response Benefit Act (S.C. 2020, c. 5, s. 8),

ii.  Part VIII.4 of the Employment Insurance Act,

iii.  the Canada Emergency Student Benefit Act (S.C. 2020, c. 7),

iv.  the Canada Recovery Benefits Act (S.C. 2020, c. 12, s. 2), or

v.  a program established by a government or government agency of a province that provides income replacement benefits similar to income replacement benefits provided under a program established under one of the Acts referred to in subparagraphs i to iv;

(e.6)  the Wage Earner Protection Program Act (S.C. 2005, c. 47) in respect of wages within the meaning of that Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  (paragraph repealed);

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.0.2)  a program established under the authority of the Department of Employment and Social Development Act (S.C. 2005, c. 34) in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code (R.S.C. 1985, c. C-46);

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65; 2006, c. 13, s. 37; 2009, c. 5, s. 109; 2010, c. 5, s. 35; 2015, c. 21, s. 156; 2020, c. 16, s. 55; 2021, c. 36, s. 62.

2020-09-24

311. The taxpayer must also include any amount received under or as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (R.S.C. 1985, c. U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VII.1, VIII or VIII.1 of the Employment Insurance Act (S.C. 1996, c. 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(c.2)  an income replacement benefit paid under Part 2 of the Veterans Well-being Act (S.C. 2005, c. 21), if the amount is determined under subsection 1 of section 19.1, paragraph b of subsection 1 of section 23 or subsection 1 of section 26.1 of that Act (as modified, where applicable, under Part 5 of that Act);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements, other than an amount attributable to child care expenses, provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization,

ii.  similar to a program established under Part II of the Employment Insurance Act, and

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(e.5)  financial assistance, other than an amount attributable to child care expenses, under a program established by a government or government agency in Canada that provides income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act;

(e.6)  the Wage Earner Protection Program Act (S.C. 2005, c. 47) in respect of wages within the meaning of that Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  (paragraph repealed);

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.0.2)  a program established under the authority of the Department of Employment and Social Development Act (S.C. 2005, c. 34) in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code (R.S.C. 1985, c. C-46);

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65; 2006, c. 13, s. 37; 2009, c. 5, s. 109; 2010, c. 5, s. 35; 2015, c. 21, s. 156; 2020, c. 16, s. 55.

2015-10-21

311. The taxpayer must also include any amount received under or as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (R.S.C. 1985, c. U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VII.1, VIII or VIII.1 of the Employment Insurance Act (S.C. 1996, c. 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements, other than an amount attributable to child care expenses, provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization,

ii.  similar to a program established under Part II of the Employment Insurance Act, and

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(e.5)  financial assistance, other than an amount attributable to child care expenses, under a program established by a government or government agency in Canada that provides income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act;

(e.6)  the Wage Earner Protection Program Act (S.C. 2005, c. 47) in respect of wages within the meaning of that Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  (paragraph repealed);

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.0.2)  a program established under the authority of the Department of Employment and Social Development Act (S.C. 2005, c. 34) in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code (R.S.C. 1985, c. C-46);

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65; 2006, c. 13, s. 37; 2009, c. 5, s. 109; 2010, c. 5, s. 35; 2015, c. 21, s. 156.

2010-04-20

311. The taxpayer must also include any amount received under or as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (R.S.C. 1985, c. U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VIII or VIII.1 of the Employment Insurance Act (S.C. 1996, c. 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements, other than an amount attributable to child care expenses, provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization,

ii.  similar to a program established under Part II of the Employment Insurance Act, and

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(e.5)  financial assistance, other than an amount attributable to child care expenses, under a program established by a government or government agency in Canada that provides income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act;

(e.6)  the Wage Earner Protection Program Act (S.C. 2005, c. 47) in respect of wages within the meaning of that Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  (paragraph repealed);

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65; 2006, c. 13, s. 37; 2009, c. 5, s. 109; 2010, c. 5, s. 35.

2009-05-15

311. The taxpayer must also include any amount he receives as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (R.S.C. 1985, c. U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VIII or VIII.1 of the Employment Insurance Act (S.C. 1996, c. 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements, other than an amount attributable to child care expenses, provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization,

ii.  similar to a program established under Part II of the Employment Insurance Act, and

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(e.5)  financial assistance, other than an amount attributable to child care expenses, under a program established by a government or government agency in Canada that provides income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  a benefit under a registered retirement income fund, to the extent provided in Title V.1 of Book VII;

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65; 2006, c. 13, s. 37; 2009, c. 5, s. 109.

2006-06-13

311. The taxpayer must also include any amount he receives as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VIII or VIII.1 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements, other than an amount attributable to child care expenses, provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization,

ii.  similar to a program established under Part II of the Employment Insurance Act, and

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  a benefit under a registered retirement income fund, to the extent provided in Title V.1 of Book VII;

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65; 2006, c. 13, s. 37.

2006-03-01

311. The taxpayer must also include any amount he receives as:

(a)  a retiring allowance, other than an amount received out of or under an employee benefit plan, a retirement compensation arrangement or a salary deferral arrangement;

(b)  a death benefit;

(c)  a benefit under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1), other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VIII or VIII.1 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

(c.1)  a benefit under the Act respecting parental insurance (chapter A-29.011);

(d)  a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada-United States Agreement on Automotive Products, signed on 16 January 1965, applies;

(e)  a prescribed benefit paid under a government assistance program, except to the extent otherwise required to be included in the taxpayer’s income;

(e.1)  a benefit paid under the Program for Older Worker Adjustment according to the terms of the agreement made following the approval obtained under Order in Council 1396-88 dated 14 September 1988;

(e.2)  earnings supplements provided under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment or to carry on a business either alone or as a partner actively engaged in the business, otherwise than under a prescribed program;

(e.3)  financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, other than an amount attributable to child care expenses;

(e.4)  financial assistance, other than an amount attributable to child care expenses, under a program, other than a prescribed program, that is

i.  established by a government or government agency in Canada or by an organization,

ii.  similar to a program established under Part II of the Employment Insurance Act, and

iii.  the subject of an agreement between the government, government agency or organization, as the case may be, and the Canada Employment Insurance Commission pursuant to section 63 of the Employment Insurance Act;

(f)  a benefit under a supplementary unemployment benefit plan, to the extent provided by section 965;

(g)  a benefit under a deferred profit sharing plan, to the extent provided in Title II of Book VII;

(h)  a refund from an individual in respect of an amount described in paragraph g of section 336;

(i)  a benefit under a registered education savings plan to the extent provided in sections 904 and 904.1;

(j)  (paragraph repealed);

(k)  a benefit under a registered retirement income fund, to the extent provided in Title V.1 of Book VII;

(k.0.1)  an income replacement indemnity or compensation for the loss of financial support under a public compensation plan;

(k.1)  (paragraph repealed);

(k.2)  (paragraph repealed);

(k.3)  (paragraph repealed);

(k.4)  (paragraph repealed);

(k.5)  (paragraph repealed);

(l)  (paragraph repealed).

1972, c. 23, s. 286; 1974, c. 18, s. 16; 1975, c. 21, s. 7; 1979, c. 18, s. 24; 1980, c. 13, s. 21; 1982, c. 5, s. 67; 1984, c. 15, s. 71; 1989, c. 77, s. 25; 1990, c. 7, s. 15; 1991, c. 25, s. 60; 1993, c. 16, s. 125; 1995, c. 49, s. 75; 1995, c. 63, s. 34; 1997, c. 14, s. 290; 1997, c. 85, s. 60; 1998, c. 16, s. 251; 2000, c. 5, s. 83; 2001, c. 51, s. 32; 2002, c. 40, s. 26; 2005, c. 1, s. 84; 2005, c. 23, s. 47; 2005, c. 38, s. 65.