I-3 - Taxation Act

Section 752.0.10 Disposition versions

2022-06-08

752.0.10. The amounts described in section 752.0.8 do not include any amount that is

(a)  the amount of any pension, supplement or allowance received under the Old Age Security Act (R.S.C. 1985, c. O-9) or a similar payment made under a provincial law;

(b)  the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or under a similar plan within the meaning of the said Act;

(c)  a death benefit;

(d)  the amount by which a particular amount required to be included in computing the individual’s income for the year exceeds the amount by which the particular amount exceeds the aggregate of all amounts each of which is deducted otherwise than under the first paragraph of section 336.11 by the individual for the year in respect of that particular amount;

(e)  an amount received out of or under a retirement compensation arrangement, a salary deferral arrangement, an employee trust or an employee benefit plan;

(e.1)  a payment, other than a payment under the Judges Act (R.S.C. 1985, c. J-1) or the Lieutenant Governors Superannuation Act (R.S.C. 1985, c. L-8), received out of or under an unfunded supplemental plan or arrangement, being a plan or arrangement where

i.  the payment was in respect of services rendered to an employer by the individual or the individual’s spouse or former spouse as an employee, and

ii.  the plan or arrangement would have been a retirement compensation arrangement or an employee benefit plan had the employer made a contribution in respect of the payment to a trust governed by the plan or arrangement; or

(f)  an amount that is

i.  an amount included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of the individual’s exemption period, within the meaning of section 737.18.6, in relation to an employment that is included in the year,

ii.  (subparagraph repealed);

iii.   the part of an amount, included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of a specified period of the individual, established under the fourth paragraph of section 65 of the Act respecting international financial centres (chapter C-8.3), in relation to an employment that is included in the year, that is equal to the product obtained by multiplying that amount by the percentage determined under subparagraph 1 of the second paragraph of that section 65 in respect of that period.

1989, c. 5, s. 104; 1997, c. 31, s. 78; 1999, c. 83, s. 89; 1999, c. 86, s. 99; 2000, c. 39, s. 59; 2001, c. 53, s. 113; 2003, c. 9, s. 76; 2004, c. 21, s. 193; 2005, c. 38, s. 142; 2009, c. 5, s. 277; 2013, c. 10, s. 51; 2022, c. 23, s. 58.

2013-06-05

752.0.10. The amounts described in section 752.0.8 do not include any amount that is

(a)  the amount of any pension, supplement or allowance received under the Old Age Security Act (R.S.C. 1985, c. O-9) or a similar payment made under a provincial law;

(b)  the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or under a similar plan within the meaning of the said Act;

(c)  a death benefit;

(d)  the amount by which a particular amount required to be included in computing the individual’s income for the year exceeds the amount by which the particular amount exceeds the aggregate of all amounts each of which is deducted otherwise than under the first paragraph of section 336.11 by the individual for the year in respect of that particular amount;

(e)  an amount received out of or under a retirement compensation arrangement, a salary deferral arrangement, an employee trust or an employee benefit plan;

(e.1)  a payment, other than a payment under the Judges Act (R.S.C. 1985, c. J-1) or the Lieutenant Governors Superannuation Act (R.S.C. 1985, c. L-8), received out of or under an unfunded supplemental plan or arrangement, being a plan or arrangement where

i.  the payment was in respect of services rendered to an employer by the individual or the individual’s spouse or former spouse as an employee, and

ii.  the plan or arrangement would have been a retirement compensation arrangement or an employee benefit plan had the employer made a contribution in respect of the payment to a trust governed by the plan or arrangement; or

(f)  an amount that is

i.  an amount included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of the individual’s exemption period, within the meaning of section 737.18.6, in relation to an employment that is included in the year,

ii.  the part of an amount, included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of a specified period of the individual, within the meaning of section 737.18.29, in relation to an employment that is included in the year, that is equal to the product obtained by multiplying that amount by the percentage determined under subparagraph a of the second paragraph of section 737.18.34 in respect of that period, or

iii.   the part of an amount, included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of a specified period of the individual, established under the fourth paragraph of section 65 of the Act respecting international financial centres (chapter C-8.3), in relation to an employment that is included in the year, that is equal to the product obtained by multiplying that amount by the percentage determined under subparagraph 1 of the second paragraph of that section 65 in respect of that period.

1989, c. 5, s. 104; 1997, c. 31, s. 78; 1999, c. 83, s. 89; 1999, c. 86, s. 99; 2000, c. 39, s. 59; 2001, c. 53, s. 113; 2003, c. 9, s. 76; 2004, c. 21, s. 193; 2005, c. 38, s. 142; 2009, c. 5, s. 277; 2013, c. 10, s. 51.

2009-05-15

752.0.10. The amounts described in section 752.0.8 do not include any amount that is

(a)  the amount of any pension, supplement or allowance received under the Old Age Security Act (R.S.C. 1985, c. O-9) or a similar payment made under a provincial law;

(b)  the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or under a similar plan within the meaning of the said Act;

(c)  a death benefit;

(d)  the amount by which a particular amount required to be included in computing the individual’s income for the year exceeds the amount by which the particular amount exceeds the aggregate of all amounts each of which is deducted otherwise than under the first paragraph of section 336.11 by the individual for the year in respect of that particular amount;

(e)  an amount received out of or under a retirement compensation arrangement, a salary deferral arrangement, an employee trust, an employee benefit plan, or a prescribed provincial pension plan;

(e.1)  a payment, other than a payment under the Judges Act (R.S.C. 1985, c. J-1) or the Lieutenant Governors Superannuation Act (R.S.C. 1985, c. L-8), received out of or under an unfunded supplemental plan or arrangement, being a plan or arrangement where

i.  the payment was in respect of services rendered to an employer by the individual or the individual’s spouse or former spouse as an employee, and

ii.  the plan or arrangement would have been a retirement compensation arrangement or an employee benefit plan had the employer made a contribution in respect of the payment to a trust governed by the plan or arrangement; or

(f)  an amount that is

i.  an amount included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of the individual’s exemption period, within the meaning of section 737.18.6, in relation to an employment that is included in the year,

ii.  the part of an amount, included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of a specified period of the individual, within the meaning of section 737.18.29, in relation to an employment that is included in the year, that is equal to the product obtained by multiplying that amount by the percentage determined under subparagraph a of the second paragraph of section 737.18.34 in respect of that period, or

iii.   the part of an amount, included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of a specified period of the individual, established under the fourth paragraph of section 65 of the Act respecting international financial centres (chapter C-8.3), in relation to an employment that is included in the year, that is equal to the product obtained by multiplying that amount by the percentage determined under subparagraph 1 of the second paragraph of that section 65 in respect of that period.

1989, c. 5, s. 104; 1997, c. 31, s. 78; 1999, c. 83, s. 89; 1999, c. 86, s. 99; 2000, c. 39, s. 59; 2001, c. 53, s. 113; 2003, c. 9, s. 76; 2004, c. 21, s. 193; 2005, c. 38, s. 142; 2009, c. 5, s. 277.

2006-03-01

752.0.10. For the purposes of this chapter, the amounts described in section 752.0.8 do not include any amount that is

(a)  the amount of any pension, supplement or allowance received under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or a similar payment made under a provincial law;

(b)  the amount of any benefit paid under the Act respecting the Québec Pension Plan (chapter R-9) or under a similar plan within the meaning of the said Act;

(c)  a death benefit;

(d)  the amount by which an amount required to be included in computing the individual’s income for the year exceeds the remainder of that amount after deducting the aggregate of all deductions claimed by the individual in respect of that amount;

(e)  an amount received out of or under a retirement compensation arrangement, a salary deferral arrangement, an employee trust, an employee benefit plan, or a prescribed provincial pension plan;

(f)  an amount that is

i.  an amount included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of the individual’s exemption period, within the meaning of section 737.18.6, in relation to an employment that is included in the year,

ii.  the part of an amount, included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of a specified period of the individual, within the meaning of section 737.18.29, in relation to an employment that is included in the year, that is equal to the product obtained by multiplying that amount by the percentage determined under subparagraph a of the second paragraph of section 737.18.34 in respect of that period, or

iii.   the part of an amount, included in the part of the individual’s income for the year that may reasonably be considered to be earned in the part of a specified period of the individual, established under the fourth paragraph of section 65 of the Act respecting international financial centres (chapter C-8.3), in relation to an employment that is included in the year, that is equal to the product obtained by multiplying that amount by the percentage determined under subparagraph 1 of the second paragraph of that section 65 in respect of that period.

1989, c. 5, s. 104; 1997, c. 31, s. 78; 1999, c. 83, s. 89; 1999, c. 86, s. 99; 2000, c. 39, s. 59; 2001, c. 53, s. 113; 2003, c. 9, s. 76; 2004, c. 21, s. 193; 2005, c. 38, s. 142.