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I-3 - Taxation Act

Section 157
Disposition versions

Full text
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  despite section 128, an amount that the taxpayer pays to attend, in connection with the taxpayer’s business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount, other than a commission, that is paid by the taxpayer to a person or a partnership for advice as to the advisability for the taxpayer of purchasing or selling a specific share or security or for services in respect of the administration or management of the taxpayer’s shares or securities, if that person’s or partnership’s principal business is to so advise or includes the provision of such services;
(e)  an amount that the taxpayer pays for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer;
(f)  an amount that the taxpayer pays to a person with whom the taxpayer deals at arm’s length for the purpose of making a service connection to the taxpayer’s place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by that person, to the extent that such amount is not paid to enable the taxpayer to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person that the number of days that remained in the term of the lease, including all renewal periods of the lease, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case if the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length and no part of the amount was deductible by the taxpayer under paragraph g.1 in computing the taxpayer’s income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person, to the extent of that amount or, in the case of capital property, 1/2 of that amount that was not deductible by the taxpayer under paragraph g in computing the taxpayer’s income for any preceding taxation year in any case if the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing the taxpayer’s income for any preceding taxation year;
(h)  an amount paid by the taxpayer for the landscaping of grounds around a building or other structure owned by the taxpayer and that the taxpayer uses primarily to gain income from it or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it, to the extent that the amount was not deducted in computing the taxpayer’s income for the year or in computing the taxpayer’s income for a preceding taxation year under paragraph h.1.1;
(h.1.1)  the portion of an amount paid by the taxpayer in the year for renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business, in respect of which an architect, an engineer or a professional technologist certifies in the prescribed form that the renovation or alteration work was carried out in accordance with the barrier-free design standards set out in the Construction Code (chapter B-1.1, r. 2);
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (R.S.C. 1985, c. W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (S.C. 1991, c. 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount the taxpayer is required by paragraph a of section 87 to include in computing the taxpayer’s income from a business for the year or a preceding taxation year;
(l)  any amount included by the taxpayer under paragraph q of section 87 in computing the taxpayer’s income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by the taxpayer under section 32 of the Tax Administration Act (chapter A-6.002) if that section applies to an excess in relation to this Part, or under a prescribed disposition and as may reasonably be considered to be a repayment of interest that the taxpayer included in computing the taxpayer’s income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing the taxpayer’s income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing the taxpayer’s income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing the taxpayer’s income under paragraph w for the year or a preceding taxation year, if the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing the taxpayer’s income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount repaid by the taxpayer in the year, on or after the time the taxpayer ceases to carry on a business, pursuant to a legal obligation to repay all or part of an amount the taxpayer received or was entitled to receive that was assistance from a government, municipality or other public authority (whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance) in respect of, or for the acquisition of, property the cost of which was an incorporeal capital amount of the taxpayer in respect of the business, within the meaning of section 106, as it read before being repealed, if the incorporeal capital amount of the taxpayer in respect of the business was reduced under paragraph b of section 106.2, as it read before being repealed, because of the amount of the assistance the taxpayer received or was entitled to receive;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60; 2006, c. 36, s. 28; 2009, c. 5, s. 60; 2009, c. 15, s. 58; 2010, c. 31, s. 175; 2015, c. 21, s. 126; 2019, c. 14, s. 84.
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  despite section 128, an amount that the taxpayer pays to attend, in connection with the taxpayer’s business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount, other than a commission, that is paid by the taxpayer to a person or a partnership for advice as to the advisability for the taxpayer of purchasing or selling a specific share or security or for services in respect of the administration or management of the taxpayer’s shares or securities, if that person’s or partnership’s principal business is to so advise or includes the provision of such services;
(e)  an amount that the taxpayer pays for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer;
(f)  an amount that the taxpayer pays to a person with whom the taxpayer deals at arm’s length for the purpose of making a service connection to the taxpayer’s place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by that person, to the extent that such amount is not paid to enable the taxpayer to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person that the number of days that remained in the term of the lease, including all renewal periods of the lease, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case if the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length and no part of the amount was deductible by the taxpayer under paragraph g.1 in computing the taxpayer’s income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person, to the extent of that amount or, in the case of capital property, 1/2 of that amount that was not deductible by the taxpayer under paragraph g in computing the taxpayer’s income for any preceding taxation year in any case if the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing the taxpayer’s income for any preceding taxation year;
(h)  an amount paid by the taxpayer for the landscaping of grounds around a building or other structure owned by the taxpayer and that the taxpayer uses primarily to gain income from it or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it, to the extent that the amount was not deducted in computing the taxpayer’s income for the year or in computing the taxpayer’s income for a preceding taxation year under paragraph h.1.1;
(h.1.1)  the portion of an amount paid by the taxpayer in the year for renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business, in respect of which an architect, an engineer or a professional technologist certifies in the prescribed form that the renovation or alteration work was carried out in accordance with the barrier-free design standards set out in the Construction Code (chapter B-1.1, r. 2);
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (R.S.C. 1985, c. W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (S.C. 1991, c. 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount the taxpayer is required by paragraph a of section 87 to include in computing the taxpayer’s income from a business for the year or a preceding taxation year;
(l)  any amount included by the taxpayer under paragraph q of section 87 in computing the taxpayer’s income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by the taxpayer under section 32 of the Tax Administration Act (chapter A-6.002) if that section applies to an excess in relation to this Part, or under a prescribed disposition and as may reasonably be considered to be a repayment of interest that the taxpayer included in computing the taxpayer’s income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing the taxpayer’s income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing the taxpayer’s income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing the taxpayer’s income under paragraph w for the year or a preceding taxation year, if the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing the taxpayer’s income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount, other than an amount to which subparagraph ii of paragraph a of section 106.2 applies in respect of a taxpayer, repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of an amount to which paragraph b of section 106.2 applies in respect of the taxpayer;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60; 2006, c. 36, s. 28; 2009, c. 5, s. 60; 2009, c. 15, s. 58; 2010, c. 31, s. 175; 2015, c. 21, s. 126.
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  despite section 128, an amount that the taxpayer pays to attend, in connection with the taxpayer’s business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount that is not a commission and that the taxpayer pays to a person for advice as to the advisability for the taxpayer of purchasing or selling a specific share or security or for services in respect of the administration or management of the taxpayer’s shares or securities, if that person’s principal business is to so advise or includes the providing of such services;
(e)  an amount that the taxpayer pays for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer;
(f)  an amount that the taxpayer pays to a person with whom the taxpayer deals at arm’s length for the purpose of making a service connection to the taxpayer’s place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by that person, to the extent that such amount is not paid to enable the taxpayer to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person that the number of days that remained in the term of the lease, including all renewal periods of the lease, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case if the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length and no part of the amount was deductible by the taxpayer under paragraph g.1 in computing the taxpayer’s income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person, to the extent of that amount or, in the case of capital property, 1/2 of that amount that was not deductible by the taxpayer under paragraph g in computing the taxpayer’s income for any preceding taxation year in any case if the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing the taxpayer’s income for any preceding taxation year;
(h)  an amount paid by the taxpayer for the landscaping of grounds around a building or other structure owned by the taxpayer and that the taxpayer uses primarily to gain income from it or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it, to the extent that the amount was not deducted in computing the taxpayer’s income for the year or in computing the taxpayer’s income for a preceding taxation year under paragraph h.1.1;
(h.1.1)  the portion of an amount paid by the taxpayer in the year for renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business, in respect of which an architect, an engineer or a professional technologist certifies in the prescribed form that the renovation or alteration work was carried out in accordance with the barrier-free design standards set out in the Construction Code (chapter B-1.1, r. 2);
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (R.S.C. 1985, c. W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (S.C. 1991, c. 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount the taxpayer is required by paragraph a of section 87 to include in computing the taxpayer’s income from a business for the year or a preceding taxation year;
(l)  any amount included by the taxpayer under paragraphs q and r of section 87 in computing the taxpayer’s income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by the taxpayer under section 32 of the Tax Administration Act (chapter A-6.002) if that section applies to an excess in relation to this Part, or under a prescribed disposition and as may reasonably be considered to be a repayment of interest that the taxpayer included in computing the taxpayer’s income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing the taxpayer’s income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing the taxpayer’s income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing the taxpayer’s income under paragraph w for the year or a preceding taxation year, if the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing the taxpayer’s income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount, other than an amount to which subparagraph ii of paragraph a of section 106.2 applies in respect of a taxpayer, repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of an amount to which paragraph b of section 106.2 applies in respect of the taxpayer;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60; 2006, c. 36, s. 28; 2009, c. 5, s. 60; 2009, c. 15, s. 58; 2010, c. 31, s. 175.
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  despite section 128, an amount that the taxpayer pays to attend, in connection with the taxpayer’s business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount that is not a commission and that the taxpayer pays to a person for advice as to the advisability for the taxpayer of purchasing or selling a specific share or security or for services in respect of the administration or management of the taxpayer’s shares or securities, if that person’s principal business is to so advise or includes the providing of such services;
(e)  an amount that the taxpayer pays for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer;
(f)  an amount that the taxpayer pays to a person with whom the taxpayer deals at arm’s length for the purpose of making a service connection to the taxpayer’s place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by that person, to the extent that such amount is not paid to enable the taxpayer to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person that the number of days that remained in the term of the lease, including all renewal periods of the lease, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case if the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length and no part of the amount was deductible by the taxpayer under paragraph g.1 in computing the taxpayer’s income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person, to the extent of that amount or, in the case of capital property, 1/2 of that amount that was not deductible by the taxpayer under paragraph g in computing the taxpayer’s income for any preceding taxation year in any case if the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing the taxpayer’s income for any preceding taxation year;
(h)  an amount paid by the taxpayer for the landscaping of grounds around a building or other structure owned by the taxpayer and that the taxpayer uses primarily to gain income from it or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it, to the extent that the amount was not deducted in computing the taxpayer’s income for the year or in computing the taxpayer’s income for a preceding taxation year under paragraph h.1.1;
(h.1.1)  the portion of an amount paid by the taxpayer in the year for renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business, in respect of which an architect, an engineer or a professional technologist certifies in the prescribed form that the renovation or alteration work was carried out in accordance with the barrier-free design standards set out in the Building Code referred to in section 13 of the Building Act (chapter B-1.1);
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (R.S.C. 1985, c. W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (S.C. 1991, c. 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount the taxpayer is required by paragraph a of section 87 to include in computing the taxpayer’s income from a business for the year or a preceding taxation year;
(l)  any amount included by the taxpayer under paragraphs q and r of section 87 in computing the taxpayer’s income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by the taxpayer under section 32 of the Tax Administration Act (chapter A-6.002) if that section applies to an excess in relation to this Part, or under a prescribed disposition and as may reasonably be considered to be a repayment of interest that the taxpayer included in computing the taxpayer’s income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing the taxpayer’s income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing the taxpayer’s income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing the taxpayer’s income under paragraph w for the year or a preceding taxation year, if the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing the taxpayer’s income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount, other than an amount to which subparagraph ii of paragraph a of section 106.2 applies in respect of a taxpayer, repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of an amount to which paragraph b of section 106.2 applies in respect of the taxpayer;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60; 2006, c. 36, s. 28; 2009, c. 5, s. 60; 2009, c. 15, s. 58; 2010, c. 31, s. 175.
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  despite section 128, an amount that the taxpayer pays to attend, in connection with the taxpayer’s business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount that is not a commission and that the taxpayer pays to a person for advice as to the advisability for the taxpayer of purchasing or selling a specific share or security or for services in respect of the administration or management of the taxpayer’s shares or securities, if that person’s principal business is to so advise or includes the providing of such services;
(e)  an amount that the taxpayer pays for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer;
(f)  an amount that the taxpayer pays to a person with whom the taxpayer deals at arm’s length for the purpose of making a service connection to the taxpayer’s place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by that person, to the extent that such amount is not paid to enable the taxpayer to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person that the number of days that remained in the term of the lease, including all renewal periods of the lease, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case if the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length and no part of the amount was deductible by the taxpayer under paragraph g.1 in computing the taxpayer’s income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person, to the extent of that amount or, in the case of capital property, 1/2 of that amount that was not deductible by the taxpayer under paragraph g in computing the taxpayer’s income for any preceding taxation year in any case if the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing the taxpayer’s income for any preceding taxation year;
(h)  an amount paid by the taxpayer for the landscaping of grounds around a building or other structure owned by the taxpayer and that the taxpayer uses primarily to gain income from it or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it, to the extent that the amount was not deducted in computing the taxpayer’s income for the year or in computing the taxpayer’s income for a preceding taxation year under paragraph h.1.1;
(h.1.1)  the portion of an amount paid by the taxpayer in the year for renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business, in respect of which an architect, an engineer or a professional technologist certifies in the prescribed form that the renovation or alteration work was carried out in accordance with the barrier-free design standards set out in the Building Code referred to in section 13 of the Building Act (chapter B-1.1);
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (R.S.C. 1985, c. W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (S.C. 1991, c. 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount the taxpayer is required by paragraph a of section 87 to include in computing the taxpayer’s income from a business for the year or a preceding taxation year;
(l)  any amount included by the taxpayer under paragraphs q and r of section 87 in computing the taxpayer’s income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by the taxpayer under section 32 of the Act respecting the Ministère du Revenu (chapter M-31) if that section applies to an excess in relation to this Part, or under a prescribed disposition and as may reasonably be considered to be a repayment of interest that the taxpayer included in computing the taxpayer’s income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing the taxpayer’s income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing the taxpayer’s income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing the taxpayer’s income under paragraph w for the year or a preceding taxation year, if the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing the taxpayer’s income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount, other than an amount to which subparagraph ii of paragraph a of section 106.2 applies in respect of a taxpayer, repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of an amount to which paragraph b of section 106.2 applies in respect of the taxpayer;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60; 2006, c. 36, s. 28; 2009, c. 5, s. 60; 2009, c. 15, s. 58.
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  despite section 128, an amount that the taxpayer pays to attend, in connection with the taxpayer’s business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount that is not a commission and that the taxpayer pays to a person for advice as to the advisability for the taxpayer of purchasing or selling a specific share or security or for services in respect of the administration or management of the taxpayer’s shares or securities, if that person’s principal business is to so advise or includes the providing of such services;
(e)  an amount that the taxpayer pays for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer;
(f)  an amount that the taxpayer pays to a person with whom the taxpayer deals at arm’s length for the purpose of making a service connection to the taxpayer’s place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by that person, to the extent that such amount is not paid to enable the taxpayer to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person that the number of days that remained in the term of the lease, including all renewal periods of the lease, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case if the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length and no part of the amount was deductible by the taxpayer under paragraph g.1 in computing the taxpayer’s income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person, to the extent of that amount or, in the case of capital property, 1/2 of that amount that was not deductible by the taxpayer under paragraph g in computing the taxpayer’s income for any preceding taxation year in any case if the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing the taxpayer’s income for any preceding taxation year;
(h)  an amount paid by the taxpayer for the landscaping of grounds around a building or other structure owned by the taxpayer and that the taxpayer uses primarily to gain income from it or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it, to the extent that the amount was not deducted in computing the taxpayer’s income for the year or in computing the taxpayer’s income for a preceding taxation year under paragraph h.1.1;
(h.1.1)  the portion of an amount paid by the taxpayer in the year for renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business, in respect of which the taxpayer holds a qualification certificate issued by the Régie du bâtiment du Québec stating that the renovations or alterations meet barrier-free design standards set out in the Building Code referred to in section 13 of the Building Act (chapter B-1.1);
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (R.S.C. 1985, c. W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (S.C. 1991, c. 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount the taxpayer is required by paragraph a of section 87 to include in computing the taxpayer’s income from a business for the year or a preceding taxation year;
(l)  any amount included by the taxpayer under paragraphs q and r of section 87 in computing the taxpayer’s income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by the taxpayer under section 32 of the Act respecting the Ministère du Revenu (chapter M-31) if that section applies to an excess in relation to this Part, or under a prescribed disposition and as may reasonably be considered to be a repayment of interest that the taxpayer included in computing the taxpayer’s income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing the taxpayer’s income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing the taxpayer’s income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing the taxpayer’s income under paragraph w for the year or a preceding taxation year, if the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing the taxpayer’s income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount, other than an amount to which subparagraph ii of paragraph a of section 106.2 applies in respect of a taxpayer, repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of an amount to which paragraph b of section 106.2 applies in respect of the taxpayer;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60; 2006, c. 36, s. 28; 2009, c. 5, s. 60.
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  notwithstanding section 128, an amount that he pays to attend, in connection with his business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount that is not a commission and that he pays to a person for advice as to the advisability for him of purchasing or selling a specific share or security or for services in respect of the administration or management of his shares or securities, if that person’s principal business is to so advise or includes the providing of such services;
(e)  an amount that he pays for investigating the suitability of a site for a building or other structure planned by him for use in connection with a business carried on by him;
(f)  an amount that he pays to a person with whom he deals at arm’s length for the purpose of making a service connection to his place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by such person, to the extent that such amount is not paid to enable him to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by him to that person that the number of days that remained in the term of the lease, including all renewal periods thereof, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case where the property was owned at the end of the year by the taxpayer or by a person with whom he was not dealing at arm’s length and no part of the amount was deductible by him under paragraph g.1 in computing his income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by him to that person, to the extent of the amount thereof or, in the case of capital property, 1/2 of the amount thereof that was not deductible by him under paragraph g in computing his income for any preceding taxation year in any case where the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing his income for any preceding taxation year;
(h)  an amount paid by him for the landscaping of grounds around a building or other structure owned by him and that he uses primarily to gain income therefrom or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it, to the extent that the amount was not deducted in computing the taxpayer’s income for the year or in computing the taxpayer’s income for a preceding taxation year under paragraph h.1.1;
(h.1.1)  the portion of an amount paid by the taxpayer in the year for renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business, in respect of which the taxpayer holds a qualification certificate issued by the Régie du bâtiment du Québec stating that the renovations or alterations meet barrier-free design standards set out in the Building Code referred to in section 13 of the Building Act (chapter B-1.1);
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (Revised Statutes of Canada, 1985, chapter W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (Statutes of Canada, 1991, chapter 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount he is required by paragraph a of section 87 to include in computing his income from a business for the year or a preceding taxation year;
(l)  any amount included by him under paragraphs g and r of section 87 in computing his income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by him by virtue of section 32 of the Act respecting the Ministère du Revenu (chapter M-31) where that section applies to an excess in relation to this Part, or of a prescribed disposition and as may reasonably be considered to be a repayment of interest that he included in computing his income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by him in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that the following conditions are met:
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing his income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing his income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing his income under paragraph w for the year or a preceding taxation year, where the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing his income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount, other than an amount to which subparagraph ii of paragraph a of section 106.2 applies in respect of a taxpayer, repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of an amount to which paragraph b of section 106.2 applies in respect of the taxpayer;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60; 2006, c. 36, s. 28.
157. A taxpayer may deduct:
(a)  (paragraph repealed);
(b)  (paragraph repealed);
(c)  notwithstanding section 128, an amount that he pays to attend, in connection with his business, not more than two conventions held during the year by a business or professional organization at a place that may reasonably be regarded as consistent with the territorial scope of its activities;
(d)  an amount that is not a commission and that he pays to a person for advice as to the advisability for him of purchasing or selling a specific share or security or for services in respect of the administration or management of his shares or securities, if that person’s principal business is to so advise or includes the providing of such services;
(e)  an amount that he pays for investigating the suitability of a site for a building or other structure planned by him for use in connection with a business carried on by him;
(f)  an amount that he pays to a person with whom he deals at arm’s length for the purpose of making a service connection to his place of business for the supply, by means of wires, pipes or conduits, of water, electricity, gas, telephone service or sewers supplied by such person, to the extent that such amount is not paid to enable him to acquire property or as consideration for the goods or services for the supply of which the service connection has been made;
(g)  the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by him to that person that the number of days that remained in the term of the lease, including all renewal periods thereof, not exceeding 40 years, immediately before its cancellation and that were in the year is of the total number of days in any case where the property was owned at the end of the year by the taxpayer or by a person with whom he was not dealing at arm’s length and no part of the amount was deductible by him under paragraph g.1 in computing his income for a preceding taxation year;
(g.1)  an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by him to that person, to the extent of the amount thereof or, in the case of capital property, 1/2 of the amount thereof that was not deductible by him under paragraph g in computing his income for any preceding taxation year in any case where the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and no part of the amount was deductible by the taxpayer under this paragraph in computing his income for any preceding taxation year;
(h)  an amount paid by him for the landscaping of grounds around a building or other structure owned by him and that he uses primarily to gain income therefrom or from a business;
(h.1)  an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building that is used by the taxpayer primarily for the purpose of gaining or producing income from the property or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or be mobile within it;
(h.2)  an amount paid by the taxpayer in the year for any prescribed disability-specific device or equipment;
(i)  an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act (Revised Statutes of Canada, 1985, chapter W-7), as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act (Statutes of Canada, 1991, chapter 22) or as an administration fee in respect of a net income stabilization account;
(i.1)  an amount that is paid by the taxpayer in the year as a contribution under the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1) and that is
i.  a contribution referred to in section 15 of that program,
ii.  an additional contribution referred to in section 16 of that program,
iii.  a special contribution referred to in section 16.1 or 50 of that program, or
iv.  a special contribution referred to in the first paragraph of section 50.1 of that program, where the special contribution is made by a partnership;
(j)  (paragraph repealed);
(k)  (paragraph repealed);
(k.1)  a repayment in the year by the taxpayer of an amount he is required by paragraph a of section 87 to include in computing his income from a business for the year or a preceding taxation year;
(l)  any amount included by him under paragraphs g and r of section 87 in computing his income for the preceding taxation year;
(l.1)  such part of any amount paid in the year by the taxpayer on an amount payable by him by virtue of section 32 of the Act respecting the Ministère du Revenu (chapter M-31) where that section applies to an excess in relation to this Part, or of a prescribed disposition and as may reasonably be considered to be a repayment of interest that he included in computing his income for the year or a preceding taxation year;
(m)  the amount of any assistance or benefit received by him in the year as a deduction from or reimbursement of an expense that is either a tax, other than the Québec sales tax or the goods and services tax, or royalty to the extent that the following conditions are met:
i.  the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing his income for a taxation year, and
ii.  the deduction or reimbursement was included by the taxpayer in the amount determined under paragraph e of section 399, paragraph h of section 412 or paragraph e of section 418.6;
(n)  such portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not otherwise deducted in computing the taxpayer’s income for the year or deducted in computing the taxpayer’s income for any preceding taxation year;
(n.1)  the tax, if any, under Part III.14, under Part XII.6 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) or under a law of a province other than Québec under which tax similar to that payable under Part III.14 is imposed, paid in the year or payable in respect of the year by the taxpayer, depending on the method regularly followed by the taxpayer in computing the taxpayer’s income;
(o)  an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount
i.  included under paragraph w of section 87 in computing his income for the year or a preceding taxation year, or
ii.  that is, by reason of subparagraph ii of paragraph w of section 87 or section 87.4, not included in computing his income under paragraph w for the year or a preceding taxation year, where the particular amount relates to an outlay or expense, other than an outlay or expense described in section 157.2.1, that would have been deductible in computing his income for the year or a preceding taxation year were it not for the receipt of the particular amount;
(o.1)  3/4 of any amount, other than an amount to which subparagraph ii of paragraph a of section 106.2 applies in respect of a taxpayer, repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of an amount to which paragraph b of section 106.2 applies in respect of the taxpayer;
(p)  any deferred amount under a salary deferral arrangement in respect of another person to the extent that the deferred amount is in respect of services rendered to the taxpayer and is included under section 37 as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(q)  any amount under a salary deferral arrangement in respect of another person, other than an arrangement established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada, to the extent that the amount was in respect of services rendered to the taxpayer and was included under section 47.10 in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year;
(r)  a contribution made in the year by the taxpayer to an environmental trust under which the taxpayer is a beneficiary;
(s)  the consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the taxpayer’s interest as a beneficiary under an environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust;
(t)  any amount deducted in computing the taxpayer’s income for the year because of paragraph a of section 485.15 or section 485.27; and
(u)  an amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or anti-dumping duty in respect of property other than depreciable property.
1972, c. 23, s. 145; 1975, c. 21, s. 4; 1977, c. 26, s. 16; 1978, c. 26, s. 36; 1980, c. 13, s. 9; 1982, c. 5, s. 45; 1984, c. 15, s. 36; 1985, c. 25, s. 32; 1986, c. 15, s. 50; 1986, c. 19, s. 27; 1987, c. 21, s. 13; 1987, c. 67, s. 40; 1988, c. 18, s. 11; 1989, c. 5, s. 47; 1990, c. 59, s. 89; 1991, c. 25, s. 47; 1992, c. 1, s. 27; 1993, c. 16, s. 82; 1994, c. 22, s. 105; 1995, c. 49, s. 46; 1996, c. 39, s. 50; 1997, c. 3, s. 71; 1998, c. 16, s. 93; 2000, c. 5, s. 43; 2001, c. 53, s. 44; 2003, c. 2, s. 48; 2004, c. 21, s. 60.
© Gouvernement du Québec