I-3 - Taxation Act

Section 489 Disposition versions

2023-09-26

489. The amounts which shall not be included also include:

(a)  an amount received under a War Savings Certificate issued by His Majesty in right of Canada or under a similar savings certificate issued by His Majesty in right of Newfoundland before 1 April 1949;

(b)  the income earned in Canada by a person who is not resident in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which that person resides treats persons resident in Canada in the same manner;

(b.1)  where the taxpayer is an individual (other than a trust), an amount ordinarily paid as a social assistance payment based on a means, needs or income test provided for under a program of the Government of Canada, of the government of a province or of an Indigenous governing body, within the meaning of section 2 of the Children’s Special Allowances Act (S.C. 1992, c. 48), to the extent that it is received directly or indirectly by the taxpayer for the benefit of a particular individual, if

i.  payments to recipients under the program are made for the care and upbringing, on a temporary basis, of another individual in need of protection,

ii.  the particular individual is a child of the taxpayer because of paragraph b of the definition of “child” in section 1 (or would be a child of the taxpayer under that paragraph if the taxpayer did not receive payments under the program), and

iii.  no special allowance under the Children’s Special Allowances Act is payable in respect of the particular individual for the period in respect of which the social assistance payment is made;

(c)  (paragraph repealed);

(c.1)  an amount, other than a prescribed amount, ordinarily paid to an individual, other than a trust, as a social assistance payment based on a means, needs or income test under a program provided for by a law of Canada, of a province or of an Indigenous governing body, within the meaning of section 2 of the Children’s Special Allowances Act, to the extent that it is received directly or indirectly by the individual for the benefit of another individual, other than the individual’s spouse or a person who is related to the individual or to the individual’s spouse, if

i.  no family allowance under the Family Allowance Act (R.S.C. 1985, c. F-1) or any similar allowance under a law of a province is payable in respect of the other individual for the period in respect of which the social assistance payment is made, and

ii.  throughout the period referred to in subparagraph i, the other individual resides in the individual’s principal place of residence or the individual’s principal place of residence is maintained for use as the residence of that other individual;

(c.2)  an amount received by an individual as remuneration referred to in subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) or an Order in Council made under the Act respecting health services and social services for Cree Native persons (chapter S-5), where

i.  the individual is recognized as an intermediate resource or family-type resource, referred to in the Act respecting health services and social services, by an agency referred to in section 339 of that Act, or acts as a foster family, referred to in subparagraph o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, and

ii.  throughout the period in respect of which the amount is received, the individual takes in at the individual’s principal place of residence a maximum of nine persons referred to the individual by a public institution described in section 98 of the Act respecting health services and social services or entrusted to the individual through a social service centre referred to in subparagraph j of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, or the individual maintains the individual’s principal place of residence to be used as the residence of such persons;

(c.3)  an amount received by an individual under a service contract entered into with the Minister of Public Security to establish a foster home and to facilitate the social rehabilitation of the persons required to live there, where

i.  the foster home is maintained in the individual’s principal place of residence, and

ii.  throughout the period in respect of which the individual receives the amount, a maximum of nine persons are required to live in the foster home;

(d)  interest received by a corporation resident in Canada, accrued, received or become receivable, on a bond, debenture, bill, note, hypothecary claim, mortgage or similar obligation which it receives as consideration for the disposition by it, before 18 June 1971, of a business carried on by it in a country other than Canada or all the shares of its subsidiary that carried on a business in such a country, and such of the debts and other obligations of such subsidiary as were, immediately before such disposition, owing to the corporation;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  an amount that is credited or added to a deposit or account referred to in a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in computing the taxpayer’s income by reason only of such crediting or adding;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  an amount paid to an individual in a taxation year under an arrangement described in paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the extent that the amount may reasonably be considered to be attributable to an amount that

i.  was included in computing the individual’s income for a preceding taxation year and was income, interest or other additional amounts described in subparagraph iv of paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act, and

ii.  was paid again by the individual under the arrangement in a preceding taxation year;

(j)  an amount received under the Dental Benefit Act (S.C. 2022, c. 14, s. 2).

1972, c. 23, s. 387; 1973, c. 17, s. 56; 1975, c. 21, s. 14; 1975, c. 22, s. 109; 1978, c. 26, s. 83; 1982, c. 5, s. 113; 1984, c. 15, s. 105; 1987, c. 67, s. 117; 1993, c. 16, s. 199; 1994, c. 22, s. 192; 1996, c. 39, s. 143; 1997, c. 3, s. 71; 2000, c. 5, s. 117; 2002, c. 40, s. 38; 2005, c. 1, s. 117; 2005, c. 32, s. 308; 2009, c. 24, s. 91; 2015, c. 21, s. 175; 2017, c. 1, s. 132; 2021, c. 14, s. 44; 2023, c. 2, s. 15; 2023, c. 19, s. 35.

2023-03-15

489. The amounts which shall not be included also include:

(a)  an amount received under a War Savings Certificate issued by His Majesty in right of Canada or under a similar savings certificate issued by His Majesty in right of Newfoundland before 1 April 1949;

(b)  the income earned in Canada by a person who is not resident in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which that person resides treats persons resident in Canada in the same manner;

(b.1)  where the taxpayer is an individual (other than a trust), an amount ordinarily paid as a social assistance payment based on a means, needs or income test provided for under a program of the Government of Canada, of the government of a province or of an Indigenous governing body, within the meaning of section 2 of the Children’s Special Allowances Act (S.C. 1992, c. 48), to the extent that it is received directly or indirectly by the taxpayer for the benefit of a particular individual, if

i.  payments to recipients under the program are made for the care and upbringing, on a temporary basis, of another individual in need of protection,

ii.  the particular individual is a child of the taxpayer because of paragraph b of the definition of “child” in section 1 (or would be a child of the taxpayer under that paragraph if the taxpayer did not receive payments under the program), and

iii.  no special allowance under the Children’s Special Allowances Act is payable in respect of the particular individual for the period in respect of which the social assistance payment is made;

(c)  (paragraph repealed);

(c.1)  an amount, other than a prescribed amount, ordinarily paid to an individual, other than a trust, as a social assistance payment based on a means, needs or income test under a program provided for by a law of Canada, of a province or of an Indigenous governing body, within the meaning of section 2 of the Children’s Special Allowances Act, to the extent that it is received directly or indirectly by the individual for the benefit of another individual, other than the individual’s spouse or a person who is related to the individual or to the individual’s spouse, if

i.  no family allowance under the Family Allowance Act (R.S.C. 1985, c. F-1) or any similar allowance under a law of a province is payable in respect of the other individual for the period in respect of which the social assistance payment is made, and

ii.  throughout the period referred to in subparagraph i, the other individual resides in the individual’s principal place of residence or the individual’s principal place of residence is maintained for use as the residence of that other individual;

(c.2)  an amount received by an individual as remuneration referred to in subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) or an Order in Council made under the Act respecting health services and social services for Cree Native persons (chapter S-5), where

i.  the individual is recognized as an intermediate resource or family-type resource, referred to in the Act respecting health services and social services, by an agency referred to in section 339 of that Act, or acts as a foster family, referred to in subparagraph o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, and

ii.  throughout the period in respect of which the amount is received, the individual takes in at the individual’s principal place of residence a maximum of nine persons referred to the individual by a public institution described in section 98 of the Act respecting health services and social services or entrusted to the individual through a social service centre referred to in subparagraph j of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, or the individual maintains the individual’s principal place of residence to be used as the residence of such persons;

(c.3)  an amount received by an individual under a service contract entered into with the Minister of Public Security to establish a foster home and to facilitate the social rehabilitation of the persons required to live there, where

i.  the foster home is maintained in the individual’s principal place of residence, and

ii.  throughout the period in respect of which the individual receives the amount, a maximum of nine persons are required to live in the foster home;

(d)  interest received by a corporation resident in Canada, accrued, received or become receivable, on a bond, debenture, bill, note, hypothecary claim, mortgage or similar obligation which it receives as consideration for the disposition by it, before 18 June 1971, of a business carried on by it in a country other than Canada or all the shares of its subsidiary that carried on a business in such a country, and such of the debts and other obligations of such subsidiary as were, immediately before such disposition, owing to the corporation;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  an amount that is credited or added to a deposit or account referred to in a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in computing the taxpayer’s income by reason only of such crediting or adding;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  an amount paid to an individual in a taxation year under an arrangement described in paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the extent that the amount may reasonably be considered to be attributable to an amount that

i.  was included in computing the individual’s income for a preceding taxation year and was income, interest or other additional amounts described in subparagraph iv of paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act, and

ii.  was paid again by the individual under the arrangement in a preceding taxation year.

1972, c. 23, s. 387; 1973, c. 17, s. 56; 1975, c. 21, s. 14; 1975, c. 22, s. 109; 1978, c. 26, s. 83; 1982, c. 5, s. 113; 1984, c. 15, s. 105; 1987, c. 67, s. 117; 1993, c. 16, s. 199; 1994, c. 22, s. 192; 1996, c. 39, s. 143; 1997, c. 3, s. 71; 2000, c. 5, s. 117; 2002, c. 40, s. 38; 2005, c. 1, s. 117; 2005, c. 32, s. 308; 2009, c. 24, s. 91; 2015, c. 21, s. 175; 2017, c. 1, s. 132; 2021, c. 14, s. 44; 2023, c. 2, s. 15.

2021-06-02

489. The amounts which shall not be included also include:

(a)  an amount received under a War Savings Certificate issued by His Majesty in right of Canada or under a similar savings certificate issued by His Majesty in right of Newfoundland before 1 April 1949;

(b)  the income earned in Canada by a person who is not resident in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which that person resides treats persons resident in Canada in the same manner;

(b.1)  where the taxpayer is an individual (other than a trust), an amount ordinarily paid as a social assistance payment based on a means, needs or income test provided for under a program of the Government of Canada or the government of a province, to the extent that it is received directly or indirectly by the taxpayer for the benefit of a particular individual, if

i.  payments to recipients under the program are made for the care and upbringing, on a temporary basis, of another individual in need of protection,

ii.  the particular individual is a child of the taxpayer because of paragraph b of the definition of “child” in section 1 (or would be a child of the taxpayer under that paragraph if the taxpayer did not receive payments under the program), and

iii.  no special allowance under the Children’s Special Allowances Act (S.C. 1992, c. 48) is payable in respect of the particular individual for the period in respect of which the social assistance payment is made;

(c)  (paragraph repealed);

(c.1)  an amount, other than a prescribed amount, ordinarily paid to an individual, other than a trust, as a social assistance payment based on a means, needs or income test under a program provided for by a law of Canada or of a province, to the extent that it is received directly or indirectly by the individual for the benefit of another individual, other than the individual’s spouse or a person who is related to the individual or to the individual’s spouse, if

i.  no family allowance under the Family Allowance Act (R.S.C. 1985, c. F-1) or any similar allowance under a law of a province is payable in respect of the other individual for the period in respect of which the social assistance payment is made, and

ii.  throughout the period referred to in subparagraph i, the other individual resides in the individual’s principal place of residence or the individual’s principal place of residence is maintained for use as the residence of that other individual;

(c.2)  an amount received by an individual as remuneration referred to in subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) or an Order in Council made under the Act respecting health services and social services for Cree Native persons (chapter S-5), where

i.  the individual is recognized as an intermediate resource or family-type resource, referred to in the Act respecting health services and social services, by an agency referred to in section 339 of that Act, or acts as a foster family, referred to in subparagraph o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, and

ii.  throughout the period in respect of which the amount is received, the individual takes in at the individual’s principal place of residence a maximum of nine persons referred to the individual by a public institution described in section 98 of the Act respecting health services and social services or entrusted to the individual through a social service centre referred to in subparagraph j of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, or the individual maintains the individual’s principal place of residence to be used as the residence of such persons;

(c.3)  an amount received by an individual under a service contract entered into with the Minister of Public Security to establish a foster home and to facilitate the social rehabilitation of the persons required to live there, where

i.  the foster home is maintained in the individual’s principal place of residence, and

ii.  throughout the period in respect of which the individual receives the amount, a maximum of nine persons are required to live in the foster home;

(d)  interest received by a corporation resident in Canada, accrued, received or become receivable, on a bond, debenture, bill, note, hypothecary claim, mortgage or similar obligation which it receives as consideration for the disposition by it, before 18 June 1971, of a business carried on by it in a country other than Canada or all the shares of its subsidiary that carried on a business in such a country, and such of the debts and other obligations of such subsidiary as were, immediately before such disposition, owing to the corporation;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  an amount that is credited or added to a deposit or account referred to in a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in computing the taxpayer’s income by reason only of such crediting or adding;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  an amount paid to an individual in a taxation year under an arrangement described in paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the extent that the amount may reasonably be considered to be attributable to an amount that

i.  was included in computing the individual’s income for a preceding taxation year and was income, interest or other additional amounts described in subparagraph iv of paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act, and

ii.  was paid again by the individual under the arrangement in a preceding taxation year.

1972, c. 23, s. 387; 1973, c. 17, s. 56; 1975, c. 21, s. 14; 1975, c. 22, s. 109; 1978, c. 26, s. 83; 1982, c. 5, s. 113; 1984, c. 15, s. 105; 1987, c. 67, s. 117; 1993, c. 16, s. 199; 1994, c. 22, s. 192; 1996, c. 39, s. 143; 1997, c. 3, s. 71; 2000, c. 5, s. 117; 2002, c. 40, s. 38; 2005, c. 1, s. 117; 2005, c. 32, s. 308; 2009, c. 24, s. 91; 2015, c. 21, s. 175; 2017, c. 1, s. 132; 2021, c. 14, s. 44.

2017-02-08

489. The amounts which shall not be included also include:

(a)  an amount received under a War Savings Certificate issued by His Majesty in right of Canada or under a similar savings certificate issued by His Majesty in right of Newfoundland before 1 April 1949;

(b)  the income earned in Canada by a person who is not resident in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which that person resides treats persons resident in Canada in the same manner;

(c)  (paragraph repealed);

(c.1)  an amount, other than a prescribed amount, ordinarily paid to an individual, other than a trust, as a social assistance payment based on a means, needs or income test under a program provided for by a law of Canada or of a province, to the extent that it is received directly or indirectly by the individual for the benefit of another individual, other than the individual’s spouse or a person who is related to the individual or to the individual’s spouse, if

i.  no family allowance under the Family Allowance Act (R.S.C. 1985, c. F-1) or any similar allowance under a law of a province is payable in respect of the other individual for the period in respect of which the social assistance payment is made, and

ii.  throughout the period referred to in subparagraph i, the other individual resides in the individual’s principal place of residence or the individual’s principal place of residence is maintained for use as the residence of that other individual;

(c.2)  an amount received by an individual as remuneration referred to in subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) or an Order in Council made under the Act respecting health services and social services for Cree Native persons (chapter S-5), where

i.  the individual is recognized as an intermediate resource or family-type resource, referred to in the Act respecting health services and social services, by an agency referred to in section 339 of that Act, or acts as a foster family, referred to in subparagraph o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, and

ii.  throughout the period in respect of which the amount is received, the individual takes in at the individual’s principal place of residence a maximum of nine persons referred to the individual by a public institution described in section 98 of the Act respecting health services and social services or entrusted to the individual through a social service centre referred to in subparagraph j of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, or the individual maintains the individual’s principal place of residence to be used as the residence of such persons;

(c.3)  an amount received by an individual under a service contract entered into with the Minister of Public Security to establish a foster home and to facilitate the social rehabilitation of the persons required to live there, where

i.  the foster home is maintained in the individual’s principal place of residence, and

ii.  throughout the period in respect of which the individual receives the amount, a maximum of nine persons are required to live in the foster home;

(d)  interest received by a corporation resident in Canada, accrued, received or become receivable, on a bond, debenture, bill, note, hypothecary claim, mortgage or similar obligation which it receives as consideration for the disposition by it, before 18 June 1971, of a business carried on by it in a country other than Canada or all the shares of its subsidiary that carried on a business in such a country, and such of the debts and other obligations of such subsidiary as were, immediately before such disposition, owing to the corporation;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  an amount that is credited or added to a deposit or account referred to in a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in computing the taxpayer’s income by reason only of such crediting or adding;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  an amount paid to an individual in a taxation year under an arrangement described in paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the extent that the amount may reasonably be considered to be attributable to an amount that

i.  was included in computing the individual’s income for a preceding taxation year and was income, interest or other additional amounts described in subparagraph iv of paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act, and

ii.  was paid again by the individual under the arrangement in a preceding taxation year.

1972, c. 23, s. 387; 1973, c. 17, s. 56; 1975, c. 21, s. 14; 1975, c. 22, s. 109; 1978, c. 26, s. 83; 1982, c. 5, s. 113; 1984, c. 15, s. 105; 1987, c. 67, s. 117; 1993, c. 16, s. 199; 1994, c. 22, s. 192; 1996, c. 39, s. 143; 1997, c. 3, s. 71; 2000, c. 5, s. 117; 2002, c. 40, s. 38; 2005, c. 1, s. 117; 2005, c. 32, s. 308; 2009, c. 24, s. 91; 2015, c. 21, s. 175; 2017, c. 1, s. 132.

2015-10-21

489. The amounts which shall not be included also include:

(a)  an amount received under a War Savings Certificate issued by His Majesty in right of Canada or under a similar savings certificate issued by His Majesty in right of Newfoundland before 1 April 1949;

(b)  the income earned in Canada by a person who is not resident in Canada from ship or aircraft operations in international traffic, if the country where that person resides treats persons resident in Canada in the same manner;

(c)  (paragraph repealed);

(c.1)  an amount, other than a prescribed amount, ordinarily paid to an individual, other than a trust, as a social assistance payment based on a means, needs or income test under a program provided for by a law of Canada or of a province, to the extent that it is received directly or indirectly by the individual for the benefit of another individual, other than the individual’s spouse or a person who is related to the individual or to the individual’s spouse, if

i.  no family allowance under the Family Allowance Act (Revised Statutes of Canada, 1985, chapter F-1) or any similar allowance under a law of a province is payable in respect of the other individual for the period in respect of which the social assistance payment is made, and

ii.  throughout the period referred to in subparagraph i, the other individual resides in the individual’s principal place of residence or the individual’s principal place of residence is maintained for use as the residence of that other individual;

(c.2)  an amount received by an individual as remuneration referred to in subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) or an Order in Council made under the Act respecting health services and social services for Cree Native persons (chapter S-5), where

i.  the individual is recognized as an intermediate resource or family-type resource, referred to in the Act respecting health services and social services, by an agency referred to in section 339 of that Act, or acts as a foster family, referred to in subparagraph o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, and

ii.  throughout the period in respect of which the amount is received, the individual takes in at the individual’s principal place of residence a maximum of nine persons referred to the individual by a public institution described in section 98 of the Act respecting health services and social services or entrusted to the individual through a social service centre referred to in subparagraph j of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, or the individual maintains the individual’s principal place of residence to be used as the residence of such persons;

(c.3)  an amount received by an individual under a service contract entered into with the Minister of Public Security to establish a foster home and to facilitate the social rehabilitation of the persons required to live there, where

i.  the foster home is maintained in the individual’s principal place of residence, and

ii.  throughout the period in respect of which the individual receives the amount, a maximum of nine persons are required to live in the foster home;

(d)  interest received by a corporation resident in Canada, accrued, received or become receivable, on a bond, debenture, bill, note, hypothecary claim, mortgage or similar obligation which it receives as consideration for the disposition by it, before 18 June 1971, of a business carried on by it in a country other than Canada or all the shares of its subsidiary that carried on a business in such a country, and such of the debts and other obligations of such subsidiary as were, immediately before such disposition, owing to the corporation;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  an amount that is credited or added to a deposit or account referred to in a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in computing the taxpayer’s income by reason only of such crediting or adding;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  an amount paid to an individual in a taxation year under an arrangement described in paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the extent that the amount may reasonably be considered to be attributable to an amount that

i.  was included in computing the individual’s income for a preceding taxation year and was income, interest or other additional amounts described in subparagraph iv of paragraph a of section 47.16R1 of the Regulation respecting the Taxation Act, and

ii.  was paid again by the individual under the arrangement in a preceding taxation year.

1972, c. 23, s. 387; 1973, c. 17, s. 56; 1975, c. 21, s. 14; 1975, c. 22, s. 109; 1978, c. 26, s. 83; 1982, c. 5, s. 113; 1984, c. 15, s. 105; 1987, c. 67, s. 117; 1993, c. 16, s. 199; 1994, c. 22, s. 192; 1996, c. 39, s. 143; 1997, c. 3, s. 71; 2000, c. 5, s. 117; 2002, c. 40, s. 38; 2005, c. 1, s. 117; 2005, c. 32, s. 308; 2009, c. 24, s. 91; 2015, c. 21, s. 175.

2012-01-01

489. The amounts which shall not be included also include:

(a)  an amount received under a War Savings Certificate issued by His Majesty in right of Canada or under a similar savings certificate issued by His Majesty in right of Newfoundland before 1 April 1949;

(b)  the income earned in Canada by a person who is not resident in Canada from ship or aircraft operations in international traffic, if the country where that person resides treats persons resident in Canada in the same manner;

(c)  (paragraph repealed);

(c.1)  an amount, other than a prescribed amount, ordinarily paid to an individual, other than a trust, as a social assistance payment based on a means, needs or income test under a program provided for by a law of Canada or of a province, to the extent that it is received directly or indirectly by the individual for the benefit of another individual, other than the individual’s spouse or a person who is related to the individual or to the individual’s spouse, if

i.  no family allowance under the Family Allowance Act (Revised Statutes of Canada, 1985, chapter F-1) or any similar allowance under a law of a province is payable in respect of the other individual for the period in respect of which the social assistance payment is made, and

ii.  throughout the period referred to in subparagraph i, the other individual resides in the individual’s principal place of residence or the individual’s principal place of residence is maintained for use as the residence of that other individual;

(c.2)  an amount received by an individual as remuneration referred to in subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) or an Order in Council made under the Act respecting health services and social services for Cree Native persons (chapter S-5), where

i.  the individual is recognized as an intermediate resource or family-type resource, referred to in the Act respecting health services and social services, by an agency referred to in section 339 of that Act, or acts as a foster family, referred to in subparagraph o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, and

ii.  throughout the period in respect of which the amount is received, the individual takes in at the individual’s principal place of residence a maximum of nine persons referred to the individual by a public institution described in section 98 of the Act respecting health services and social services or entrusted to the individual through a social service centre referred to in subparagraph j of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, or the individual maintains the individual’s principal place of residence to be used as the residence of such persons;

(c.3)  an amount received by an individual under a service contract entered into with the Minister of Public Security to establish a foster home and to facilitate the social rehabilitation of the persons required to live there, where

i.  the foster home is maintained in the individual’s principal place of residence, and

ii.  throughout the period in respect of which the individual receives the amount, a maximum of nine persons are required to live in the foster home;

(d)  interest received by a corporation resident in Canada, accrued, received or become receivable, on a bond, debenture, bill, note, hypothecary claim, mortgage or similar obligation which it receives as consideration for the disposition by it, before 18 June 1971, of a business carried on by it in a country other than Canada or all the shares of its subsidiary that carried on a business in such a country, and such of the debts and other obligations of such subsidiary as were, immediately before such disposition, owing to the corporation;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  an amount that is credited or added to a deposit or account referred to in a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in computing the taxpayer’s income by reason only of such crediting or adding;

(g)  (paragraph repealed);

(h)  (paragraph repealed).

1972, c. 23, s. 387; 1973, c. 17, s. 56; 1975, c. 21, s. 14; 1975, c. 22, s. 109; 1978, c. 26, s. 83; 1982, c. 5, s. 113; 1984, c. 15, s. 105; 1987, c. 67, s. 117; 1993, c. 16, s. 199; 1994, c. 22, s. 192; 1996, c. 39, s. 143; 1997, c. 3, s. 71; 2000, c. 5, s. 117; 2002, c. 40, s. 38; 2005, c. 1, s. 117; 2005, c. 32, s. 308; 2009, c. 24, s. 91.

2006-03-01

489. The amounts which shall not be included also include:

(a)  an amount received under a War Savings Certificate issued by His Majesty in right of Canada or under a similar savings certificate issued by His Majesty in right of Newfoundland before 1 April 1949;

(b)  the income earned in Canada by a person who is not resident in Canada from ship or aircraft operations in international traffic, if the country where that person resides treats persons resident in Canada in the same manner;

(c)  (paragraph repealed);

(c.1)  an amount, other than a prescribed amount, ordinarily paid to an individual, other than a trust, as a social assistance payment based on a means, needs or income test under a program provided for by a law of Canada or of a province, to the extent that it is received directly or indirectly by the individual for the benefit of another individual, other than the individual’s spouse or a person who is related to the individual or to the individual’s spouse, if

i.  no family allowance under the Family Allowance Act (Revised Statutes of Canada, 1985, chapter F-1) or any similar allowance under a law of a province is payable in respect of the other individual for the period in respect of which the social assistance payment is made, and

ii.  throughout the period referred to in subparagraph i, the other individual resides in the individual’s principal place of residence or the individual’s principal place of residence is maintained for use as the residence of that other individual;

(c.2)  an amount received by an individual in accordance with the rates or the scale of rates of compensation determined according to the terms and conditions provided for in the Act respecting health services and social services (chapter S-4.2) or an Order in Council made under the Act respecting health services and social services for Cree Native persons (chapter S-5), where

i.  the individual is recognized as an intermediate resource or family-type resource, referred to in the Act respecting health services and social services, by an agency referred to in section 339 of that Act, or acts as a foster family, referred to in subparagraph o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, and

ii.  throughout the period in respect of which the amount is received, the individual takes in at the individual’s principal place of residence a maximum of nine persons referred to the individual by a public institution described in section 98 of the Act respecting health services and social services or entrusted to the individual through a social service centre referred to in subparagraph j of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons, or the individual maintains the individual’s principal place of residence to be used as the residence of such persons;

(c.3)  an amount received by an individual under a service contract entered into with the Minister of Public Security to establish a foster home and to facilitate the social rehabilitation of the persons required to live there, where

i.  the foster home is maintained in the individual’s principal place of residence, and

ii.  throughout the period in respect of which the individual receives the amount, a maximum of nine persons are required to live in the foster home;

(d)  interest received by a corporation resident in Canada, accrued, received or become receivable, on a bond, debenture, bill, note, hypothecary claim, mortgage or similar obligation which it receives as consideration for the disposition by it, before 18 June 1971, of a business carried on by it in a country other than Canada or all the shares of its subsidiary that carried on a business in such a country, and such of the debts and other obligations of such subsidiary as were, immediately before such disposition, owing to the corporation;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  an amount that is credited or added to a deposit or account referred to in a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in computing the taxpayer’s income by reason only of such crediting or adding;

(g)  (paragraph repealed);

(h)  (paragraph repealed).

1972, c. 23, s. 387; 1973, c. 17, s. 56; 1975, c. 21, s. 14; 1975, c. 22, s. 109; 1978, c. 26, s. 83; 1982, c. 5, s. 113; 1984, c. 15, s. 105; 1987, c. 67, s. 117; 1993, c. 16, s. 199; 1994, c. 22, s. 192; 1996, c. 39, s. 143; 1997, c. 3, s. 71; 2000, c. 5, s. 117; 2002, c. 40, s. 38; 2005, c. 1, s. 117; 2005, c. 32, s. 308.