I-3 - Taxation Act

Section 312 Disposition versions

2022-06-08

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

ii.1.  an amount received out of or under an annuity contract issued or effected as a tax-free savings account,

iii.  (subparagraph repealed);

iv.  an amount referred to in section 965.0.40 that, under that section, is not required to be included in computing the taxpayer’s income;

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as legal costs and expenses awarded by a court on a contestation or appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of that Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  the aggregate of all amounts each of which is an amount received by the taxpayer in the year under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada; and

(j)  an amount received in the year by the taxpayer or by a person who does not deal at arm’s length with the taxpayer on account of a debt in respect of which a deduction was made under paragraph l of section 336 in computing the taxpayer’s income for a preceding taxation year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, s. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48; 2009, c. 5, s. 110; 2010, c. 5, s. 36; 2015, c. 21, s. 157; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 58; 2020, c. 12, s. 145; 2022, c. 23, s. 32.

2021-01-01

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

ii.1.  an amount received out of or under an annuity contract issued or effected as a tax-free savings account,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as legal costs and expenses awarded by a court on a contestation or appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of that Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  the aggregate of all amounts each of which is an amount received by the taxpayer in the year under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada; and

(j)  an amount received in the year by the taxpayer or by a person who does not deal at arm’s length with the taxpayer on account of a debt in respect of which a deduction was made under paragraph l of section 336 in computing the taxpayer’s income for a preceding taxation year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, s. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48; 2009, c. 5, s. 110; 2010, c. 5, s. 36; 2015, c. 21, s. 157; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 58; 2020, c. 12, s. 145.

2017-12-07

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

ii.1.  an amount received out of or under an annuity contract issued or effected as a tax-free savings account,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as legal costs and expenses awarded by a court on an appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of that Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  the aggregate of all amounts each of which is an amount received by the taxpayer in the year under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada; and

(j)  an amount received in the year by the taxpayer or by a person who does not deal at arm’s length with the taxpayer on account of a debt in respect of which a deduction was made under paragraph l of section 336 in computing the taxpayer’s income for a preceding taxation year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, s. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48; 2009, c. 5, s. 110; 2010, c. 5, s. 36; 2015, c. 21, s. 157; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 58.

2016-01-01

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

ii.1.  an amount received out of or under an annuity contract issued or effected as a tax-free savings account,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as legal costs and expenses awarded by a court on an appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of legal costs or professional fees, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of the said Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  the aggregate of all amounts each of which is an amount received by the taxpayer in the year under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada; and

(j)  an amount received in the year by the taxpayer or by a person who does not deal at arm’s length with the taxpayer on account of a debt in respect of which a deduction was made under paragraph l of section 336 in computing the taxpayer’s income for a preceding taxation year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, s. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48; 2009, c. 5, s. 110; 2010, c. 5, s. 36; 2015, c. 21, s. 157; I.N. 2016-01-01 (NCCP).

2015-10-21

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

ii.1.  an amount received out of or under an annuity contract issued or effected as a tax-free savings account,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as costs and expenses awarded by a court on an appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of the said Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  the aggregate of all amounts each of which is an amount received by the taxpayer in the year under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development of Canada; and

(j)  an amount received in the year by the taxpayer or by a person who does not deal at arm’s length with the taxpayer on account of a debt in respect of which a deduction was made under paragraph l of section 336 in computing the taxpayer’s income for a preceding taxation year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, s. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48; 2009, c. 5, s. 110; 2010, c. 5, s. 36; 2015, c. 21, s. 157.

2010-04-20

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

ii.1.  an amount received out of or under an annuity contract issued or effected as a tax-free savings account,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as costs and expenses awarded by a court on an appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of the said Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  an amount received under the federal Apprenticeship Incentive Grant program administered by the Department of Human Resources and Social Development of Canada;

(j)  an amount received in the year by the taxpayer or by a person who does not deal at arm’s length with the taxpayer on account of a debt in respect of which a deduction was made under paragraph l of section 336 in computing the taxpayer’s income for a preceding taxation year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, s. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48; 2009, c. 5, s. 110; 2010, c. 5, s. 36.

2009-05-15

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as costs and expenses awarded by a court on an appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of the said Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  an amount received under the federal Apprenticeship Incentive Grant program administered by the Department of Human Resources and Social Development of Canada;

(j)  an amount received in the year by the taxpayer or by a person who does not deal at arm’s length with the taxpayer on account of a debt in respect of which a deduction was made under paragraph l of section 336 in computing the taxpayer’s income for a preceding taxation year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, a. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48; 2009, c. 5, s. 110.

2007-11-07

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as costs and expenses awarded by a court on an appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of the said Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year;

(i)  an amount received under the federal Apprenticeship Incentive Grant program administered by the Department of Human Resources and Social Development of Canada.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, a. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195; 2007, c. 12, s. 48.

2006-03-01

312. The taxpayer must also include:

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.1)  (paragraph repealed);

(b.2)  (paragraph repealed);

(c)  an amount received as an annuity payment, except

i.  an amount otherwise required to be included in computing the taxpayer’s income for the year,

ii.  an amount with respect to an interest in an annuity contract to which section 92.11 applies, or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest,

iii.  (subparagraph repealed);

(c.1)  (paragraph repealed);

(c.2)  an amount received out of or under, or as proceeds of disposition of, an annuity where the payment made for the acquisition of the annuity was

i.  deductible in computing the taxpayer’s income because of paragraph f of section 339 or because of section 923.3, as it read immediately before its repeal,

ii.  made in circumstances to which, for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), subsection 21 of section 146 of that Act applied, or

iii.  made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan;

(d)  an amount received as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or an amount deemed to have been received under the first paragraph of section 346;

(d.1)  an amount received as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition by reason of the cancellation or redemption of an income-averaging annuity respecting income from artistic activities;

(e)  (paragraph repealed);

(f)  an amount received as costs and expenses awarded by a court on an appeal relating to an assessment of tax, interest or penalties referred to in paragraph e of section 336 or as reimbursement of costs incurred in relation to an assessment, a decision, an application or a notice referred to in paragraph d.4 or e of section 336 if, in relation to that assessment, decision, application or notice, an amount has been or may be deducted under paragraph d.4 or e in computing the taxpayer’s income;

(f.1)  an amount received as an award or reimbursement in respect of judicial or extrajudicial expenses, other than those relating to a partition or settlement of property arising out of, or on a breakdown of, a marriage, paid to collect or establish a right to a retiring allowance or a benefit under a pension plan, other than a benefit under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan, within the meaning of the said Act, in respect of employment;

(g)  the aggregate of all amounts, other than an amount referred to in paragraph i of section 311, an amount received in the course of business and an amount received by virtue of, or in the course of, an office or employment, each of which is an amount received by the taxpayer in the year as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer, other than an amount received by the taxpayer from a school board, which relates to the actual costs of periodic transportation incurred by the taxpayer, or by an individual who is a member of the taxpayer’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);

(h)  the amount by which any grant received by the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer for that purpose in the year, in the preceding year but after obtaining confirmation that the grant would be awarded to the taxpayer, and in the year following the year in which the grant is received, to the extent that those expenses did not reduce an amount received as a grant for another year, other than

i.  personal or living expenses incurred by the taxpayer while away from home in the course of carrying on the work except travel expenses, which include the amounts expended for meals and lodging,

ii.  expenses in respect of which the taxpayer is reimbursed, or

iii.  expenses that are otherwise deductible in computing the taxpayer’s income for the year.

1972, c. 23, s. 287; 1973, c. 17, s. 33; 1980, c. 13, s. 22; 1982, c. 5, s. 68; 1982, c. 17, s. 50; 1984, c. 15, s. 73; 1986, c. 15, s. 60; 1986, c. 19, s. 58; 1987, c. 67, s. 77; 1988, c. 4, s. 30; 1988, c. 18, s. 16; 1989, c. 77, s. 26; 1990, c. 59, s. 141; 1991, c. 25, s. 62; 1993, c. 16, s. 127; 1993, c. 64, a. 27; 1994, c. 22, s. 139; 1995, c. 1, s. 32; 1995, c. 49, s. 76; 1997, c. 14, s. 290; 1997, c. 31, s. 44; 1997, c. 85, s. 62; 1998, c. 16, s. 107; 1999, c. 83, s. 51; 2001, c. 51, s. 34; 2002, c. 40, s. 28; 2005, c. 1, s. 85; 2005, c. 23, s. 48; 2005, c. 28, s. 195.