I-3 - Taxation Act

Section 38 Disposition versions

2015-10-21

38. An individual is not required in computing income to include the value of benefits derived from contributions paid in respect of the individual by the individual’s employer to or under

(a)  a registered pension plan;

(a.1)  a pooled registered pension plan;

(b)  a group insurance plan, in relation to coverage against the loss of all or part of the income from an office or employment;

(b.1)  an employee life and health trust, to the extent that it may reasonably be considered that those contributions are attributable to coverage against the loss of all or part of the income from an office or employment;

(c)  (subparagraph repealed);

(d)  a supplementary unemployment benefit plan;

(e)  a deferred profit sharing plan; or

(f)  (subparagraph repealed);

(g)  a multi-employer insurance plan.

Similarly, the individual is not required in computing the individual’s income to include the value of any benefit derived from group coverage which, otherwise than under an insurance plan referred to in subparagraph b of the first paragraph, is provided to the individual under a plan, against the loss of all or part of the income from an office or employment, or the value of any benefit derived from the payment by the individual’s employer of the tax provided for under the Retail Sales Tax Act (chapter I-1) or under Title III of the Act respecting the Québec sales tax (chapter T-0.1), in respect of such group coverage or of the contributions paid by the individual’s employer under subparagraph b or g of the first paragraph in respect of the individual.

Furthermore, the individual is not required in computing the individual’s income to include the value of any benefit

(a)  derived from a retirement compensation arrangement, an employee benefit plan or an employee trust;

(b)  derived from a salary deferral arrangement, except to the extent that the value of the benefit is included under section 37 because of section 47.11;

(c)  in respect of the use of an automobile, unless the benefit is related to the use of an automobile owned or leased by the individual and is not referred to in section 41.1.2;

(d)  derived from counselling services received by the individual or a person related to the individual in respect of stress management or the use or consumption of tobacco, drugs or alcohol, other than a benefit attributable to an outlay or expense to which section 134 applies, or from counselling services in respect of the re-employment or retirement of the individual;

(e)  derived from the individual’s participation in a training activity the cost of which is borne by the individual’s employer, if it is reasonable to consider that the training significantly benefits the individual’s employer; or

(f)  received or enjoyed by a person, other than the individual, under a program offered by the individual’s employer to help persons continue their studies, if the individual deals at arm’s length with the employer and it is reasonable to conclude that the benefit is not a substitute for salary, wages or other remuneration of the individual.

1972, c. 23, s. 32; 1972, c. 26, s. 39; 1982, c. 5, s. 16; 1983, c. 44, s. 15; 1986, c. 15, s. 38; 1989, c. 77, s. 10; 1990, c. 59, s. 34; 1991, c. 25, s. 7; 1993, c. 16, s. 23; 1993, c. 64, s. 12; 1995, c. 49, s. 19; 1995, c. 63, s. 261; 1997, c. 31, s. 7; 1998, c. 16, s. 41; 1999, c. 83, s. 28; 2011, c. 6, s. 113; 2015, c. 21, s. 102.

2011-06-06

38. An individual is not required in computing the income of the individual to include the value of benefits derived from contributions paid in respect of the individual by the individual’s employer to or under

(a)  a registered pension plan;

(b)  a group insurance plan, in relation to coverage against the loss of all or part of the income from an office or employment;

(b.1)  an employee life and health trust, to the extent that it may reasonably be considered that those contributions are attributable to coverage against the loss of all or part of the income from an office or employment;

(c)  (subparagraph repealed);

(d)  a supplementary unemployment benefit plan;

(e)  a deferred profit sharing plan; or

(f)  (subparagraph repealed);

(g)  a multi-employer insurance plan.

Similarly, the individual is not required in computing the individual’s income to include the value of any benefit derived from group coverage which, otherwise than under an insurance plan referred to in subparagraph b of the first paragraph, is provided to the individual under a plan, against the loss of all or part of the income from an office or employment, or the value of any benefit derived from the payment by the individual’s employer of the tax provided for under the Retail Sales Tax Act (chapter I-1) or under Title III of the Act respecting the Québec sales tax (chapter T-0.1), in respect of such group coverage or of the contributions paid by the individual’s employer under subparagraph b or g of the first paragraph in respect of the individual.

Furthermore, the individual is not required in computing the individual’s income to include the value of any benefit under a retirement compensation arrangement, an employee benefit plan or an employee trust or under a salary deferral arrangement, except to the extent that the value of the benefit is included under section 37 because of section 47.11, the value of any benefit that was a benefit in respect of the use of an automobile, except if the benefit related to the use of an automobile owned or leased by the individual and is not referred to in section 41.1.2, the value of any benefit derived from counselling services received by the individual or a person related to the individual in respect of stress management or the use or consumption of tobacco, drugs or alcohol, other than a benefit attributable to an outlay or expense to which section 134 applies, or from counselling services in respect of the re-employment or retirement of the individual, or the value of any benefit derived from the individual’s participation in a training activity the cost of which is borne by the individual’s employer, if it is reasonable to consider that the training significantly benefits the individual’s employer.

1972, c. 23, s. 32; 1972, c. 26, s. 39; 1982, c. 5, s. 16; 1983, c. 44, s. 15; 1986, c. 15, s. 38; 1989, c. 77, s. 10; 1990, c. 59, s. 34; 1991, c. 25, s. 7; 1993, c. 16, s. 23; 1993, c. 64, s. 12; 1995, c. 49, s. 19; 1995, c. 63, s. 261; 1997, c. 31, s. 7; 1998, c. 16, s. 41; 1999, c. 83, s. 28; 2011, c. 6, s. 113.

2006-03-01

38. An individual is not required in computing the income of the individual to include the value of benefits derived from contributions paid in respect of the individual by the individual’s employer under

(a)  a registered pension plan;

(b)  a group insurance plan, in relation to coverage against the loss of all or part of the income from an office or employment;

(c)  (subparagraph repealed);

(d)  a supplementary unemployment benefit plan;

(e)  a deferred profit sharing plan; or

(f)  (subparagraph repealed);

(g)  a multi-employer insurance plan.

Similarly, the individual is not required in computing the individual’s income to include the value of any benefit derived from group coverage which, otherwise than under an insurance plan referred to in subparagraph b of the first paragraph, is provided to the individual under a plan, against the loss of all or part of the income from an office or employment, or the value of any benefit derived from the payment by the individual’s employer of the tax provided for under the Retail Sales Tax Act (chapter I-1) or under Title III of the Act respecting the Québec sales tax (chapter T-0.1), in respect of such group coverage or of the contributions paid by the individual’s employer under subparagraph b or g of the first paragraph in respect of the individual.

Furthermore, the individual is not required in computing the individual’s income to include the value of any benefit under a retirement compensation arrangement, an employee benefit plan or an employee trust or under a salary deferral arrangement, except to the extent that the value of the benefit is included under section 37 because of section 47.11, the value of any benefit that was a benefit in respect of the use of an automobile, except if the benefit related to the use of an automobile owned or leased by the individual and is not referred to in section 41.1.2, the value of any benefit derived from counselling services received by the individual or a person related to the individual in respect of stress management or the use or consumption of tobacco, drugs or alcohol, other than a benefit attributable to an outlay or expense to which section 134 applies, or from counselling services in respect of the re-employment or retirement of the individual, or the value of any benefit derived from the individual’s participation in a training activity the cost of which is borne by the individual’s employer, if it is reasonable to consider that the training significantly benefits the individual’s employer.

1972, c. 23, s. 32; 1972, c. 26, s. 39; 1982, c. 5, s. 16; 1983, c. 44, s. 15; 1986, c. 15, s. 38; 1989, c. 77, s. 10; 1990, c. 59, s. 34; 1991, c. 25, s. 7; 1993, c. 16, s. 23; 1993, c. 64, s. 12; 1995, c. 49, s. 19; 1995, c. 63, s. 261; 1997, c. 31, s. 7; 1998, c. 16, s. 41; 1999, c. 83, s. 28.