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I-3 - Taxation Act
Section 752.0.8
Disposition versions
752.0.8. The amount to which subparagraph a of the third paragraph of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, of an individual’s eligible spouse for the year is equal to the aggregate of
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan (other than a pooled registered pension plan) or a specified pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iii.1. a payment, other than a payment described in subparagraph i, payable on a periodic basis under a money purchase provision, within the meaning assigned by section 965.0.1, of a registered pension plan,
iii.2. an amount included under Title VI.0.2 of Book VII,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336;
vii. an amount the inclusion of which is required under section 965.0.39; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
752.0.8. The amount to which subparagraph a of the second paragraph of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, of an individual’s eligible spouse for the year is equal to the aggregate of
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan (other than a pooled registered pension plan) or a specified pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iii.1. a payment, other than a payment described in subparagraph i, payable on a periodic basis under a money purchase provision, within the meaning assigned by section 965.0.1, of a registered pension plan,
iii.2. an amount included under Title VI.0.2 of Book VII,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336;
vii. an amount the inclusion of which is required under section 965.0.39; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
752.0.8. The amount to which subparagraph a of the second paragraph of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, of an individual’s eligible spouse for the year is equal to the aggregate of
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan (other than a pooled registered pension plan) or a specified pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iii.1. a payment, other than a payment described in subparagraph i, payable on a periodic basis under a money purchase provision, within the meaning assigned by section 965.0.1, of a registered pension plan,
iii.2. an amount included under Title VI.0.2 of Book VII,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
752.0.8. The amount to which subparagraph ii of paragraph a of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of paragraph b of that section refers for a taxation year in respect of an individual’s eligible spouse for the year is equal to the aggregate of the following amounts:
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan (other than a pooled registered pension plan) or a specified pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iii.1. a payment, other than a payment described in subparagraph i, payable on a periodic basis under a money purchase provision, within the meaning assigned by section 965.0.1, of a registered pension plan,
iii.2. an amount included under Title VI.0.2 of Book VII,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
752.0.8. The amount to which subparagraph ii of paragraph a of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of paragraph b of that section refers for a taxation year in respect of an individual’s eligible spouse for the year is equal to the aggregate of the following amounts:
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan or a specified pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iii.1. a payment, other than a payment described in subparagraph i, payable on a periodic basis under a money purchase provision, within the meaning assigned by section 965.0.1, of a registered pension plan,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
752.0.8. The amount to which subparagraph ii of paragraph a of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of paragraph b of that section refers for a taxation year in respect of an individual’s eligible spouse for the year is equal to the aggregate of the following amounts:
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iii.1. a payment, other than a payment described in subparagraph i, payable on a periodic basis under a money purchase provision, within the meaning assigned by section 965.0.1, of a registered pension plan,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
752.0.8. The amount to which subparagraph ii of paragraph a of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of paragraph b of that section refers for a taxation year in respect of an individual’s eligible spouse for the year is equal to the aggregate of the following amounts:
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
752.0.8. The amount to which subparagraph ii of paragraph a of section 752.0.7.4 refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of paragraph b of that section refers for a taxation year in respect of an individual’s eligible spouse for the year is equal to the aggregate of the following amounts:
(a) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year that is
i. a payment in respect of a life annuity out of or under a pension plan,
ii. an annuity payment under a registered retirement savings plan or under a new plan as referred to in section 914 or under an annuity in respect of which an amount is included in computing the individual’s or, as the case may be, the eligible spouse’s income by reason of paragraph c.2 of section 312,
iii. a payment out of or under a registered retirement income fund or under an amended fund as referred to in section 961.9,
iv. an annuity payment under a deferred profit sharing plan or under a plan the registration of which is revoked by virtue of subsection 14 or 14.1 of section 147 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement),
v. a payment described in subparagraph v of paragraph k of subsection 2 of section 147 of the Income Tax Act, or
vi. the amount by which an annuity payment included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year under paragraph c of section 312, other than an income-averaging annuity payment respecting income from artistic activities, exceeds the capital element of that payment as determined under paragraph f of section 336; and
(b) the aggregate of all amounts each of which is an amount included in computing the individual’s or, as the case may be, the eligible spouse’s income for the year by reason of sections 92.11 to 92.19.
