I-3 - Taxation Act

Section 336 Disposition versions

2024-05-07

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, as the latter section read before being repealed, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23), Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or section 8 of the Canada Recovery Benefits Act (S.C. 2020, c. 12, s. 2), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002) or under the Regulation respecting a remission of tax relative to the Social Solidarity Program and the Basic Income Program for the taxation year 2022, enacted by Order in Council 1041-2023 (2023, G.O. 2, 1731);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following calendar year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.0.1)  any amount the taxpayer is required to pay on or before the taxpayer’s balance-due day for the year as a benefit repayment under section 8 of the Canada Recovery Benefits Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.0.2)  any amount paid by the taxpayer, before 1 January 2023, as repayment of financial assistance received under the Programme incitatif pour la rétention des travailleurs essentiels referred to in Order in Council 456-2020 (2020, G.O. 2, 2099, French only), to the extent that the financial assistance was included in computing the taxpayer’s income for the year under paragraph e.2 of section 311, or as repayment of a benefit, to the extent that the amount of the benefit was included in computing the taxpayer’s income for the year under any of subparagraphs i to iv of paragraph e.5.1 of section 311, except to the extent that the amount is

i.  deducted in computing the taxpayer’s income for any year under paragraph d, or

ii.  deductible in computing the taxpayer’s income for any year under paragraph  d.1.0.1;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection, contestation or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or an appeal of such a decision to the Social Security Tribunal,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01; 2017, c. 29, s. 59; 2019, c. 14, s. 118; 2020, c. 16, s. 59; 2020, c. 12, s. 145; 2021, c. 18, s. 35; 2021, c. 36, s. 63; 2024, c. 11, s. 50.

2021-12-10

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, as that section read before being repealed, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23), Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or section 8 of the Canada Recovery Benefits Act (S.C. 2020, c. 12, s. 2), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following calendar year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.0.1)  any amount the taxpayer is required to pay on or before the taxpayer’s balance-due day for the year as a benefit repayment under section 8 of the Canada Recovery Benefits Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.0.2)  any amount paid by the taxpayer, before 1 January 2023, as repayment of financial assistance received under the Programme incitatif pour la rétention des travailleurs essentiels referred to in Order in Council 456-2020 (2020, G.O. 2, 2099, French only), to the extent that the financial assistance was included in computing the taxpayer’s income for the year under paragraph e.2 of section 311, or as repayment of a benefit, to the extent that the amount of the benefit was included in computing the taxpayer’s income for the year under any of subparagraphs i to iv of paragraph e.5.1 of section 311, except to the extent that the amount is

i.  deducted in computing the taxpayer’s income for any year under paragraph d, or

ii.  deductible in computing the taxpayer’s income for any year under paragraph  d.1.0.1;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection, contestation or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or an appeal of such a decision to the Social Security Tribunal,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01; 2017, c. 29, s. 59; 2019, c. 14, s. 118; 2020, c. 16, s. 59; 2020, c. 12, s. 145; 2021, c. 18, s. 35; 2021, c. 36, s. 63.

2021-06-04

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, as that section read before being repealed, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23), Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or section 8 of the Canada Recovery Benefits Act (S.C. 2020, c. 12, s. 2), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following calendar year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.0.1)  any amount the taxpayer is required to pay on or before the taxpayer’s balance-due day for the year as a benefit repayment under section 8 of the Canada Recovery Benefits Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection, contestation or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or an appeal of such a decision to the Social Security Tribunal,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01; 2017, c. 29, s. 59; 2019, c. 14, s. 118; 2020, c. 16, s. 59; 2020, c. 12, s. 145; 2021, c. 18, s. 35.

2021-01-01

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, as that section read before being repealed, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following calendar year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection, contestation or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or an appeal of such a decision to the Social Security Tribunal,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01; 2017, c. 29, s. 59; 2019, c. 14, s. 118; 2020, c. 16, s. 59; 2020, c. 12, s. 145.

2020-09-24

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, as that section read before being repealed, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following calendar year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or an appeal of such a decision to the Social Security Tribunal,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01; 2017, c. 29, s. 59; 2019, c. 14, s. 118; 2020, c. 16, s. 59.

2019-06-19

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, as that section read before being repealed, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following calendar year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01; 2017, c. 29, s. 59; 2019, c. 14, s. 118.

2017-12-07

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01; 2017, c. 29, s. 59.

2016-12-01

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or a similar plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the legal costs or professional fees, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which legal costs or professional fees described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61; I.N. 2016-12-01.

2016-01-01

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Retraite Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the legal costs or professional fees, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which legal costs or professional fees described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19; I.N. 2016-01-01 (NCCP); 2015, c. 20, s. 61.

2015-12-04

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.0.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of section 313.14, in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166; 2015, c. 36, s. 19.

2015-10-21

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.0.1)  an amount paid in the year by the taxpayer to a registered pension plan or to a pooled registered pension plan if

i.  the taxpayer is an individual,

ii.  the amount is paid as a repayment of an amount received under the plan that was included in computing the taxpayer’s income for the year or a preceding taxation year and in respect of which any of the following conditions is met, or as interest in respect of such a repayment:

(1)  it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or

(2)  it was determined, after the payment of the amount under the plan, that the taxpayer was not entitled to the amount as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, and

iii.  no portion of the amount is deductible under paragraph c of section 70 or any of sections 922, 923 and 923.0.1 in computing the taxpayer’s income for the year;

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.3.2)  the aggregate of all amounts each of which is an amount paid in the year as a repayment of an amount that was included because of paragraph k.0.2 of section 311 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128; 2015, c. 21, s. 166.

2011-06-06

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a designated provincial program within the meaning of section 890.15, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the federal Apprenticeship Incentive Grant program of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the Shelter Allowance Program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175; 2011, c. 6, s. 128.

2011-04-01

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act (chapter A-6.002);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Tax Administration Act;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the federal Apprenticeship Incentive Grant program of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28; 2010, c. 31, s. 175.

2011-02-17

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.2.1)  the aggregate of all amounts each of which is an amount that the taxpayer is required to pay for the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the federal Apprenticeship Incentive Grant program of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37; 2011, c. 1, s. 28.

2010-04-20

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.6 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.2.1)  the aggregate of all amounts each of which is an amount paid by the taxpayer in the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the federal Apprenticeship Incentive Grant program of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78; 2010, c. 5, s. 37.

2009-06-04

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.5 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.2.1)  the aggregate of all amounts each of which is an amount paid by the taxpayer in the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the federal Apprenticeship Incentive Grant program of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of a province other than Québec,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118; 2009, c. 15, s. 78.

2009-05-15

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.5 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (R.S.C. 1985, c. O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (R.S.C. 1985, c. U-1), Part VII of the Employment Insurance Act (S.C. 1996, c. 23) or Part I.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.2.1)  the aggregate of all amounts each of which is an amount paid by the taxpayer in the year as a consequence of the application of section 1129.66.3 in relation to an amount that was included in computing the taxpayer’s income because of section 904 for the year or for a preceding taxation year;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (S.C. 2004, c. 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the federal Apprenticeship Incentive Grant program of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of another province,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program;

(l)  the debts owing to a taxpayer that the taxpayer establishes to have become bad debts in the year in respect of an amount included in computing the taxpayer’s income for a preceding taxation year because of the application of section 35.1 or 333.5.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50; 2009, c. 5, s. 118.

2007-11-07

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.4 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1), Part VII of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) or Part I.2 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.1.1)  an amount repaid by the taxpayer in the year as a consequence of the application of section 89 of the Individual and Family Assistance Act (chapter A-13.1.1), section 110 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 37 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the income of another person for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 90 of the Individual and Family Assistance Act, section 102 of the Act respecting income support, employment assistance and social solidarity, section 35 of the Act respecting income security or a similar provision of a law of a province other than Québec, to the extent that the amount has been included, under section 311.1, in computing the taxpayer’s income for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu;

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (Statutes of Canada, 2004, chapter 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.0.1)  the aggregate of all amounts each of which is an amount paid in the year as a repayment under the federal Apprenticeship Incentive Grant program of an amount that was included in computing the taxpayer’s income because of paragraph i of section 312 for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of another province,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-8.3);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68; 2007, c. 12, s. 50.

2007-06-08

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.4 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1), Part VII of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) or Part I.2 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 102 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 35 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province, to the extent that the amount has been included in computing the taxpayer’s income under section 311.1 for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (Statutes of Canada, 2004, chapter 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of another province,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to promote workforce skills development and recognition (chapter D-7.1);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, s. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38; 2007, c. 3, s. 68.

2006-06-13

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.4 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1), Part VII of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) or Part I.2 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 102 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 35 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province, to the extent that the amount has been included in computing the taxpayer’s income under section 311.1 for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (Statutes of Canada, 2004, chapter 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of another province,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  an assessment under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to foster the development of manpower training (chapter D-7.1);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, a. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70; 2006, c. 13, s. 38.

2006-03-01

336. The amounts referred to in section 334 include

(a)  (paragraph repealed);

(a.0.1)  (paragraph repealed);

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;

(d)  an amount described in any of paragraphs a, c, c.1 and e to e.4 of section 311 or in section 311.1 or 311.2, the amount of any pension, supplement or allowance paid under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, received by an individual and included in computing the individual’s income for the year or a preceding taxation year, to the extent of the amount repaid by the individual in the year otherwise than because of Part VII of the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1), Part VII of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) or Part I.2 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.1)  any amount the taxpayer is required to pay on or before 30 April of the following year as a benefit repayment under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;

(d.2)  an amount repaid by the taxpayer in the year pursuant to section 102 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), section 35 of the Act respecting income security (chapter S-3.1.1) or a similar provision of a law of a province, to the extent that the amount has been included in computing the taxpayer’s income under section 311.1 for the year or a preceding taxation year, except if the tax, interest and penalties that may reasonably be attributed to that amount have been remitted under section 94.0.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(d.3)  the aggregate of all amounts each of which is an amount paid in the year by the taxpayer as a repayment, under the Canada Education Savings Act (Statutes of Canada, 2004, chapter 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount included because of section 904 in computing the taxpayer’s income for the year or a preceding taxation year;

(d.3.1)  an amount paid in the year by the taxpayer as a repayment of an amount included in computing the taxpayer’s income for the year or a preceding taxation year under paragraph k.0.1 of section 311;

(d.4)  an amount paid in the year by the taxpayer as fees or expenses incurred for the review, under section 1029.8.61.39, or the contestation, under section 1029.8.61.41, of a decision of the Régie des rentes du Québec;

(e)  an amount paid in the year by the taxpayer as fees or expenses incurred for preparing, presenting or proceeding with an objection or appeal relating to

i.  an assessment of tax, interest or penalties under this Act, a similar Act of Canada or of another province,

ii.  an assessment of any income tax deductible by the taxpayer under sections 772.2 to 772.13 or any interest or penalty with respect thereto,

iii.  an assessment or a decision under the Act respecting the Québec Pension Plan or an equivalent plan within the meaning of the said Act,

iv.  a decision of the Canada Employment and Immigration Commission, the Canada Employment and Insurance Commission, a board of referees or an umpire under the Unemployment Insurance Act or the Employment Insurance Act,

v.  a contribution under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

vi.  a decision under the Act respecting property tax refund (chapter R-20.1),

vii.  a notice under the Act respecting municipal taxation (chapter F-2.1),

viii.  a request for payment under the Land Transfer Duties Act (chapter D-17),

ix.  a decision under the housing allowance program for the elderly adopted under the Act respecting the Société d’habitation du Québec (chapter S-8),

x.  an assessment under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), or

xi.  an assessment under the Act to foster the development of manpower training (chapter D-7.1);

xii.  an assessment or a decision under the Act respecting parental insurance (chapter A-29.011);

(e.1)  an amount equal to the amount by which the lesser of the following amounts exceeds the portion of the aggregate described in subparagraph i in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the taxpayer’s income for a preceding taxation year:

i.  the aggregate of the judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on the breakdown of, a marriage, paid by the taxpayer in the year or any of the seven preceding taxation years to collect or establish a right to an amount of a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan or a similar plan, within the meaning of the said Act, in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, or a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependent, legal representative or relation, and

ii.  the amount by which the aggregate of all amounts each of which is a benefit or retiring allowance described in subparagraph i that is received after 31 December 1985, in respect of which judicial or extrajudicial expenses described in the said subparagraph i were paid, and that is included in computing the taxpayer’s income for the year or a preceding taxation year, or an amount included in computing the taxpayer’s income under paragraph f.1 of section 312 for the year or a preceding taxation year, exceeds the aggregate of all amounts each of which is an amount deducted under paragraphs d, d.0.1, d.1 and d.2 of section 339 in computing the taxpayer’s income for the year or a preceding taxation year, to the extent that the latter amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount that is a benefit or retiring allowance referred to in this subparagraph;

(f)  in the case of an annuity payment included under paragraph c of section 312 in computing the taxpayer’s income for the year, the capital element corresponding

i.  to the amount determined in the manner prescribed as representing a capital return, if the annuity is of a contractual nature, and

ii.  if the annuity is paid under a provision of a will or trust, to the portion of the payment not derived from the income of the succession or trust, the burden of proof being on the annuitant;

(g)  in the case of an individual, an amount paid by him in the year to a person with whom he was dealing at arm’s length if

i.  such amount has been included in computing his income for the year or a preceding taxation year as an amount contemplated in paragraph g or h of section 312 paid to him by such person,

ii.  at the time the amount was paid by such person to the individual, a condition was stipulated for the individual to fulfil,

iii.  as a result of the failure of the individual to fulfil the condition, he was required to repay the amount to such person,

iv.  during the period for which the amount referred to in subparagraph i was paid, the individual provided no services to such person as an employee, except occasionally, and

v.  such amount was paid to the individual for the purpose of enabling him to further his education;

(h)  (paragraph repealed);

(i)  the aggregate of repayments made by the taxpayer in the year in respect of a policy loan, within the meaning of paragraph a.1.1 of section 966, made under a life insurance policy, not exceeding the amount by which the aggregate of all amounts required by section 968 and by reason of such policy loan made after 31 March 1978 in respect of that policy to be included in computing the taxpayer’s income for the year or a preceding taxation year exceeds the aggregate of all repayments made by the taxpayer in respect of a policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;

(j)  the amount of tax payable by the taxpayer for the year under Part I.2 of the Income Tax Act;

(k)  an amount paid by an individual before the end of the year as interest or repayment of the principal relating to a loan granted, in respect of a program of studies, under a prescribed assistance program, to the extent that the amount has not been deducted in computing his income for a preceding taxation year and does not exceed the amount by which the amount of the loan reconciled in accordance with the assistance program exceeds the aggregate of all amounts each of which is an amount deducted under this paragraph in computing his income for any such year, and provided that

i.  the individual has obtained a diploma attesting to the successful completion of the program of studies and has filed a copy of it with the financial institution designated for the purposes of the assistance program before the end of the year and on or before the second anniversary of the expected completion of the studies related to the assistance program,

ii.  the amount is paid after the tenth working day, within the meaning assigned by the assistance program, after the Friday of the week during which the studies related to the assistance program were completed, and

iii.  the amount is paid on or before the tenth anniversary of the signature of the loan repayment agreement provided for in the assistance program.

1972, c. 23, s. 306; 1973, c. 18, s. 9; 1974, c. 18, s. 17; 1975, c. 21, s. 9; 1978, c. 26, s. 52; 1979, c. 18, s. 25; 1980, c. 13, s. 27; 1982, c. 5, s. 77; 1982, c. 17, s. 52; 1982, c. 56, s. 11; 1984, c. 15, s. 76; 1985, c. 25, s. 61; 1986, c. 15, s. 67; 1986, c. 19, s. 65; 1990, c. 59, s. 151; 1991, c. 25, s. 66; 1992, c. 1, s. 30; 1993, c. 15, s. 95; 1993, c. 16, s. 136; 1993, c. 19, s. 21; 1993, c. 64, a. 29; 1994, c. 22, s. 143; 1995, c. 1, s. 38; 1995, c. 18, s. 91; 1995, c. 49, s. 79; 1995, c. 63, s. 36; 1997, c. 14, s. 63; 1997, c. 31, s. 45; 1997, c. 63, s. 110; O.C. 1677-97; 1997, c. 85, s. 65; 1998, c. 16, s. 114; 1999, c. 40, s. 258; 1999, c. 89, s. 53; O.C. 149-2000; 2000, c. 5, s. 87; 2000, c. 39, s. 21; 2001, c. 51, s. 36; 2001, c. 53, s. 58; 2002, c. 40, s. 32; 2004, c. 21, s. 74; 2005, c. 1, s. 87; 2005, c. 38, s. 70.