I-3 - Taxation Act

Section 358.0.1 Disposition versions

2021-06-04

358.0.1. An individual who files with the individual’s fiscal return under this Part for a taxation year, other than a return filed under the second paragraph of section 429 or any of sections 681, 782 and 1003, a prescribed form containing the prescribed information may deduct in computing the individual’s income for the year the lesser of

(a)  the amount determined by the formula

A - B; and

(b)  the aggregate of all amounts each of which is

i.  an amount included under any of sections 32 to 58.3 in computing the individual’s income for the year from an office or employment,

ii.  the individual’s income for the year from a business carried on either alone or as a partner actively engaged in the business,

iii.  an amount included under any of paragraphs e.2 to e.6 of section 311 or paragraph g or h of section 312 in computing the individual’s income for the year, or

iv.  the amount determined under the third paragraph, where the individual is attending a secondary school or taking a course offered by an educational institution referred to in section 358.0.2, as a student enrolled in an educational program;

(c)  (subparagraph repealed).

In the formula in the first paragraph,

(a)  A is the aggregate of all amounts each of which is an amount paid by the individual in the year and that

i.  was paid to enable the individual to perform the duties of an office or employment, to carry on a business either alone or as a partner actively engaged in the business, to carry on research or any similar work in respect of which the individual received a grant, or to attend a secondary school or take a course offered by an educational institution referred to in section 358.0.2, as a student enrolled in an educational program,

ii.  was paid

(1)  where the individual has a speech or hearing impairment, for the cost of sign-language interpretation services or real time captioning services and to a person engaged in the business of providing such services,

(2)  where the individual is deaf or mute, for the cost of a teletypewriter or similar device, including a telephone ringing indicator, prescribed by a practitioner, to enable the individual to make and receive telephone calls,

(3)  where the individual is blind, for the cost of a device or equipment, including synthetic speech systems, Braille printers, and large-print on-screen devices, prescribed by a practitioner, and designed to be used by blind individuals in the operation of a computer,

(4)  where the individual is blind, for the cost of an optical scanner or similar device, prescribed by a practitioner, and designed to be used by blind individuals to enable them to read print,

(5)  where the individual is mute, for the cost of an electronic speech synthesizer, prescribed by a practitioner, and designed to be used by mute individuals to enable them to communicate by use of a portable keyboard,

(6)  where the individual has an impairment in mental or physical functions, for the cost of note-taking services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(7)  where the individual has an impairment in physical functions, for the cost of voice recognition software, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software,

(8)  where the individual has a learning disability or an impairment in mental functions, for the cost of tutoring services that are rendered to, and supplementary to the primary education of, the individual and to a person ordinarily engaged in the business of providing such services to persons who are not related to the person, if the individual has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires those services,

(9)  where the individual has a perceptual disability, for the cost of talking textbooks used by the individual in connection with the individual’s enrolment at a secondary school in Canada or at an educational institution described in section 358.0.2, if the individual has been certified in writing by a practitioner to be a person who, because of that disability, requires those textbooks,

(10)  where the individual has an impairment in mental or physical functions, for the cost of attendant care services provided in Canada and to a person who is neither the individual’s spouse nor under 18 years of age, if the individual is a taxpayer in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the year, or if the individual has been certified in writing by a practitioner to be a person who is, and is likely to be indefinitely, dependent on others for personal needs and care and who as a result requires a full-time attendant,

(11)  where the individual has a severe and prolonged impairment in mental or physical functions, for the cost of job coaching services, excluding job placement or career counselling services, and to a person engaged in the business of providing such services if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(12)  where the individual is blind or has a severe learning disability, for the cost of reading services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services,

(13)  where the individual is blind and profoundly deaf, for the cost of deaf-blind intervening services and to a person engaged in the business of providing such services,

(14)  where the individual has a speech impairment, for the cost of a device that is a Bliss symbol board, or a similar device, that is prescribed by a practitioner to help the individual communicate by selecting the symbols or spelling out words,

(15)  where the individual is blind, for the cost of a device that is a Braille note-taker, prescribed by a practitioner, to allow the individual to take notes, with the help of a keyboard, that the device can read back to the individual, or print or display in Braille,

(16)  where the individual has a severe and prolonged impairment in physical functions that markedly restricts the individual’s ability to use his or her arms or hands, for the cost of a device that is a page turner prescribed by a practitioner to help the individual to turn the pages of a book or other bound document, and

(17)  where the individual is blind, or has a severe learning disability, for the cost of a device or software that is prescribed by a practitioner and designed to enable the individual to read print, and

iii.  is not included in computing a deduction under sections 752.0.11 to 752.0.13.0.1 for any taxpayer and for any taxation year; and

(b)  B is the aggregate of all amounts each of which is the amount of a reimbursement or any other form of assistance, other than a prescribed amount or an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income, that any taxpayer is or was entitled to receive in respect of an amount described in subparagraph a.

The amount to which subparagraph iv of subparagraph b of the first paragraph refers is the least of

(a)  $15,000;

(b)  the product obtained by multiplying $375 by the number of weeks in the year during which the individual attends the secondary school or takes a course offered by the educational institution; and

(c)  the amount by which the individual’s income for the year, determined without reference to this section, exceeds the aggregate of all amounts each of which is an amount determined under any of subparagraphs i to iii of subparagraph b of the first paragraph in respect of the individual for the year.

However, the payment of an amount described in subparagraph a of the second paragraph may be included in computing a deduction under the first paragraph only if proof of payment of the amount is given by filing with the Minister one or more receipts issued by the payee, including, if the payee is an individual referred to in subparagraph 10 of subparagraph ii of that subparagraph a, the Social Insurance Number of the latter individual.

1991, c. 25, s. 72; 1993, c. 16, s. 140; 1993, c. 64, s. 32; 1996, c. 39, s. 273; 1997, c. 14, s. 66; 1997, c. 31, s. 46; 2000, c. 5, s. 92; 2001, c. 51, s. 38; 2003, c. 2, s. 112; 2005, c. 38, s. 74; 2006, c. 36, s. 39; 2009, c. 5, s. 127; 2010, c. 5, s. 40; 2021, c. 18, s. 36.

2010-04-20

358.0.1. An individual who files with the individual’s fiscal return under this Part for a taxation year, other than a return filed under the second paragraph of section 429 or any of sections 681, 782 and 1003, a prescribed form containing the prescribed information may deduct in computing the individual’s income for the year the lesser of

(a)  the amount determined by the formula

A - B; and

(b)  the aggregate of all amounts each of which is

i.  an amount included under any of sections 32 to 58.3 in computing the individual’s income for the year from an office or employment,

ii.  the individual’s income for the year from a business carried on either alone or as a partner actively engaged in the business,

iii.  an amount included under any of paragraphs e.2 to e.6 of section 311 or paragraph g or h of section 312 in computing the individual’s income for the year, or

iv.  the amount determined under the third paragraph, where the individual is attending an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program;

(c)  (subparagraph repealed).

In the formula in the first paragraph,

(a)  A is the aggregate of all amounts each of which is an amount paid by the individual in the year and that

i.  was paid to enable the individual to perform the duties of an office or employment, to carry on a business either alone or as a partner actively engaged in the business, to carry on research or any similar work in respect of which the individual received a grant, or to attend an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program,

ii.  was paid

(1)  where the individual has a speech or hearing impairment, for the cost of sign-language interpretation services or real time captioning services and to a person engaged in the business of providing such services,

(2)  where the individual is deaf or mute, for the cost of a teletypewriter or similar device, including a telephone ringing indicator, prescribed by a practitioner, to enable the individual to make and receive telephone calls,

(3)  where the individual is blind, for the cost of a device or equipment, including synthetic speech systems, Braille printers, and large-print on-screen devices, prescribed by a practitioner, and designed to be used by blind individuals in the operation of a computer,

(4)  where the individual is blind, for the cost of an optical scanner or similar device, prescribed by a practitioner, and designed to be used by blind individuals to enable them to read print,

(5)  where the individual is mute, for the cost of an electronic speech synthesizer, prescribed by a practitioner, and designed to be used by mute individuals to enable them to communicate by use of a portable keyboard,

(6)  where the individual has an impairment in mental or physical functions, for the cost of note-taking services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(7)  where the individual has an impairment in physical functions, for the cost of voice recognition software, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software,

(8)  where the individual has a learning disability or an impairment in mental functions, for the cost of tutoring services that are rendered to, and supplementary to the primary education of, the individual and to a person ordinarily engaged in the business of providing such services to persons who are not related to the person, if the individual has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires those services,

(9)  where the individual has a perceptual disability, for the cost of talking textbooks used by the individual in connection with the individual’s enrolment at a secondary school in Canada or at an educational institution described in section 358.0.2, if the individual has been certified in writing by a practitioner to be a person who, because of that disability, requires those textbooks,

(10)  where the individual has an impairment in mental or physical functions, for the cost of attendant care services provided in Canada and to a person who is neither the individual’s spouse nor under 18 years of age, if the individual is a taxpayer in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the year, or if the individual has been certified in writing by a practitioner to be a person who is, and is likely to be indefinitely, dependent on others for personal needs and care and who as a result requires a full-time attendant,

(11)  where the individual has a severe and prolonged impairment in mental or physical functions, for the cost of job coaching services, excluding job placement or career counselling services, and to a person engaged in the business of providing such services if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(12)  where the individual is blind or has a severe learning disability, for the cost of reading services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services,

(13)  where the individual is blind and profoundly deaf, for the cost of deaf-blind intervening services and to a person engaged in the business of providing such services,

(14)  where the individual has a speech impairment, for the cost of a device that is a Bliss symbol board, or a similar device, that is prescribed by a practitioner to help the individual communicate by selecting the symbols or spelling out words,

(15)  where the individual is blind, for the cost of a device that is a Braille note-taker, prescribed by a practitioner, to allow the individual to take notes, with the help of a keyboard, that the device can read back to the individual, or print or display in Braille,

(16)  where the individual has a severe and prolonged impairment in physical functions that markedly restricts the individual’s ability to use his or her arms or hands, for the cost of a device that is a page turner prescribed by a practitioner to help the individual to turn the pages of a book or other bound document, and

(17)  where the individual is blind, or has a severe learning disability, for the cost of a device or software that is prescribed by a practitioner and designed to enable the individual to read print, and

iii.  is not included in computing a deduction under sections 752.0.11 to 752.0.13.0.1 for any taxpayer and for any taxation year; and

(b)  B is the aggregate of all amounts each of which is the amount of a reimbursement or any other form of assistance, other than a prescribed amount or an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income, that any taxpayer is or was entitled to receive in respect of an amount described in subparagraph a.

The amount to which subparagraph iv of subparagraph b of the first paragraph refers is the least of

(a)  $15,000;

(b)  the product obtained by multiplying $375 by the number of weeks in the year during which the individual attends the educational institution or secondary school; and

(c)  the amount by which the individual’s income for the year, determined without reference to this section, exceeds the aggregate of all amounts each of which is an amount determined under any of subparagraphs i to iii of subparagraph b of the first paragraph in respect of the individual for the year.

However, the payment of an amount described in subparagraph a of the second paragraph may be included in computing a deduction under the first paragraph only if proof of payment of the amount is given by filing with the Minister one or more receipts issued by the payee, including, if the payee is an individual referred to in subparagraph 10 of subparagraph ii of that subparagraph a, the Social Insurance Number of the latter individual.

1991, c. 25, s. 72; 1993, c. 16, s. 140; 1993, c. 64, s. 32; 1996, c. 39, s. 273; 1997, c. 14, s. 66; 1997, c. 31, s. 46; 2000, c. 5, s. 92; 2001, c. 51, s. 38; 2003, c. 2, s. 112; 2005, c. 38, s. 74; 2006, c. 36, s. 39; 2009, c. 5, s. 127; 2010, c. 5, s. 40.

2009-05-15

358.0.1. An individual who files with the individual’s fiscal return under this Part for a taxation year, other than a return filed under the second paragraph of section 429 or any of sections 681, 782 and 1003, a prescribed form containing the prescribed information may deduct in computing the individual’s income for the year the lesser of

(a)  the amount determined by the formula

A - B; and

(b)  the aggregate of all amounts each of which is

i.  an amount included under any of sections 32 to 58.3 in computing the individual’s income for the year from an office or employment,

ii.  the individual’s income for the year from a business carried on either alone or as a partner actively engaged in the business,

iii.  an amount included under any of paragraphs e.2 to e.5 of section 311 or paragraph g or h of section 312 in computing the individual’s income for the year, or

iv.  the amount determined under the third paragraph, where the individual is attending an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program;

(c)  (subparagraph repealed).

In the formula in the first paragraph,

(a)  A is the aggregate of all amounts each of which is an amount paid by the individual in the year and that

i.  was paid to enable the individual to perform the duties of an office or employment, to carry on a business either alone or as a partner actively engaged in the business, to carry on research or any similar work in respect of which the individual received a grant, or to attend an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program,

ii.  was paid

(1)  where the individual has a speech or hearing impairment, for the cost of sign-language interpretation services or real time captioning services and to a person engaged in the business of providing such services,

(2)  where the individual is deaf or mute, for the cost of a teletypewriter or similar device, including a telephone ringing indicator, prescribed by a practitioner, to enable the individual to make and receive telephone calls,

(3)  where the individual is blind, for the cost of a device or equipment, including synthetic speech systems, Braille printers, and large-print on-screen devices, prescribed by a practitioner, and designed to be used by blind individuals in the operation of a computer,

(4)  where the individual is blind, for the cost of an optical scanner or similar device, prescribed by a practitioner, and designed to be used by blind individuals to enable them to read print,

(5)  where the individual is mute, for the cost of an electronic speech synthesizer, prescribed by a practitioner, and designed to be used by mute individuals to enable them to communicate by use of a portable keyboard,

(6)  where the individual has an impairment in mental or physical functions, for the cost of note-taking services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(7)  where the individual has an impairment in physical functions, for the cost of voice recognition software, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software,

(8)  where the individual has a learning disability or an impairment in mental functions, for the cost of tutoring services that are rendered to, and supplementary to the primary education of, the individual and to a person ordinarily engaged in the business of providing such services to persons who are not related to the person, if the individual has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires those services,

(9)  where the individual has a perceptual disability, for the cost of talking textbooks used by the individual in connection with the individual’s enrolment at a secondary school in Canada or at an educational institution described in section 358.0.2, if the individual has been certified in writing by a practitioner to be a person who, because of that disability, requires those textbooks,

(10)  where the individual has an impairment in mental or physical functions, for the cost of attendant care services provided in Canada and to a person who is neither the individual’s spouse nor under 18 years of age, if the individual is a taxpayer in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the year, or if the individual has been certified in writing by a practitioner to be a person who is, and is likely to be indefinitely, dependent on others for personal needs and care and who as a result requires a full-time attendant,

(11)  where the individual has a severe and prolonged impairment in mental or physical functions, for the cost of job coaching services, excluding job placement or career counselling services, and to a person engaged in the business of providing such services if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(12)  where the individual is blind or has a severe learning disability, for the cost of reading services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services,

(13)  where the individual is blind and profoundly deaf, for the cost of deaf-blind intervening services and to a person engaged in the business of providing such services,

(14)  where the individual has a speech impairment, for the cost of a device that is a Bliss symbol board, or a similar device, that is prescribed by a practitioner to help the individual communicate by selecting the symbols or spelling out words,

(15)  where the individual is blind, for the cost of a device that is a Braille note-taker, prescribed by a practitioner, to allow the individual to take notes, with the help of a keyboard, that the device can read back to the individual, or print or display in Braille,

(16)  where the individual has a severe and prolonged impairment in physical functions that markedly restricts the individual’s ability to use his or her arms or hands, for the cost of a device that is a page turner prescribed by a practitioner to help the individual to turn the pages of a book or other bound document, and

(17)  where the individual is blind, or has a severe learning disability, for the cost of a device or software that is prescribed by a practitioner and designed to enable the individual to read print, and

iii.  is not included in computing a deduction under sections 752.0.11 to 752.0.13.0.1 for any taxpayer and for any taxation year; and

(b)  B is the aggregate of all amounts each of which is the amount of a reimbursement or any other form of assistance, other than a prescribed amount or an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income, that any taxpayer is or was entitled to receive in respect of an amount described in subparagraph a.

The amount to which subparagraph iv of subparagraph b of the first paragraph refers is the least of

(a)  $15,000;

(b)  the product obtained by multiplying $375 by the number of weeks in the year during which the individual attends the educational institution or secondary school; and

(c)  the amount by which the individual’s income for the year, determined without reference to this section, exceeds the aggregate of all amounts each of which is an amount determined under any of subparagraphs i to iii of subparagraph b of the first paragraph in respect of the individual for the year.

However, the payment of an amount described in subparagraph a of the second paragraph may be included in computing a deduction under the first paragraph only if proof of payment of the amount is given by filing with the Minister one or more receipts issued by the payee, including, if the payee is an individual referred to in subparagraph 10 of subparagraph ii of that subparagraph a, the Social Insurance Number of the latter individual.

1991, c. 25, s. 72; 1993, c. 16, s. 140; 1993, c. 64, s. 32; 1996, c. 39, s. 273; 1997, c. 14, s. 66; 1997, c. 31, s. 46; 2000, c. 5, s. 92; 2001, c. 51, s. 38; 2003, c. 2, s. 112; 2005, c. 38, s. 74; 2006, c. 36, s. 39; 2009, c. 5, s. 127.

2006-12-06

358.0.1. An individual who files with the individual’s fiscal return under this Part for a taxation year, other than a return filed under the second paragraph of section 429 or any of sections 681, 782 and 1003, a prescribed form containing the prescribed information may deduct in computing the individual’s income for the year the lesser of

(a)  the amount determined by the formula

A − B; and

(b)  the aggregate of all amounts each of which is

i.  an amount included under any of sections 32 to 58.3 in computing the individual’s income for the year from an office or employment,

ii.  the individual’s income for the year from a business carried on either alone or as a partner actively engaged in the business,

iii.  an amount included under any of paragraphs e.2 to e.4 of section 311 or paragraph g or h of section 312 in computing the individual’s income for the year, or

iv.  the amount determined under the third paragraph, where the individual is attending an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program;

(c)  (subparagraph repealed).

In the formula in the first paragraph,

(a)  A is the aggregate of all amounts each of which is an amount paid by the individual in the year and that

i.  was paid to enable the individual to perform the duties of an office or employment, to carry on a business either alone or as a partner actively engaged in the business, to carry on research or any similar work in respect of which the individual received a grant, or to attend an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program,

ii.  was paid

(1)  where the individual has a speech or hearing impairment, for the cost of sign-language interpretation services or real time captioning services and to a person engaged in the business of providing such services,

(2)  where the individual is deaf or mute, for the cost of a teletypewriter or similar device, including a telephone ringing indicator, prescribed by a practitioner, to enable the individual to make and receive telephone calls,

(3)  where the individual is blind, for the cost of a device or equipment, including synthetic speech systems, Braille printers, and large-print on-screen devices, prescribed by a practitioner, and designed to be used by blind individuals in the operation of a computer,

(4)  where the individual is blind, for the cost of an optical scanner or similar device, prescribed by a practitioner, and designed to be used by blind individuals to enable them to read print,

(5)  where the individual is mute, for the cost of an electronic speech synthesizer, prescribed by a practitioner, and designed to be used by mute individuals to enable them to communicate by use of a portable keyboard,

(6)  where the individual has an impairment in mental or physical functions, for the cost of note-taking services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(7)  where the individual has an impairment in physical functions, for the cost of voice recognition software, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software,

(8)  where the individual has a learning disability or an impairment in mental functions, for the cost of tutoring services that are rendered to, and supplementary to the primary education of, the individual and to a person ordinarily engaged in the business of providing such services to persons who are not related to the person, if the individual has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires those services,

(9)  where the individual has a perceptual disability, for the cost of talking textbooks used by the individual in connection with the individual’s enrolment at a secondary school in Canada or at an educational institution described in section 358.0.2, if the individual has been certified in writing by a practitioner to be a person who, because of that disability, requires those textbooks,

(10)  where the individual has an impairment in mental or physical functions, for the cost of attendant care services provided in Canada and to a person who is neither the individual’s spouse nor under 18 years of age, if the individual is a taxpayer in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the year, or if the individual has been certified in writing by a practitioner to be a person who is, and is likely to be indefinitely, dependent on others for personal needs and care and who as a result requires a full-time attendant,

(11)  where the individual has a severe and prolonged impairment in mental or physical functions, for the cost of job coaching services, excluding job placement or career counselling services, and to a person engaged in the business of providing such services if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services,

(12)  where the individual is blind or has a severe learning disability, for the cost of reading services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services,

(13)  where the individual is blind and profoundly deaf, for the cost of deaf-blind intervening services and to a person engaged in the business of providing such services,

(14)  where the individual has a speech impairment, for the cost of a device that is a Bliss symbol board, or a similar device, that is prescribed by a practitioner to help the individual communicate by selecting the symbols or spelling out words,

(15)  where the individual is blind, for the cost of a device that is a Braille note-taker, prescribed by a practitioner, to allow the individual to take notes, with the help of a keyboard, that the device can read back to the individual, or print or display in Braille,

(16)  where the individual has a severe and prolonged impairment in physical functions that markedly restricts the individual’s ability to use his or her arms or hands, for the cost of a device that is a page turner prescribed by a practitioner to help the individual to turn the pages of a book or other bound document, and

(17)  where the individual is blind, or has a severe learning disability, for the cost of a device or software that is prescribed by a practitioner and designed to enable the individual to read print, and

iii.  is not included in computing a deduction under sections 752.0.11 to 752.0.13.0.1 for any taxpayer and for any taxation year; and

(b)  B is the aggregate of all amounts each of which is the amount of a reimbursement or any other form of assistance, other than a prescribed amount or an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income, that any taxpayer is or was entitled to receive in respect of an amount described in subparagraph a.

The amount to which subparagraph iv of subparagraph b of the first paragraph refers is the least of

(a)  $15,000;

(b)  the product obtained by multiplying $375 by the number of weeks in the year during which the individual attends the educational institution or secondary school; and

(c)  the amount by which the individual’s income for the year, determined without reference to this section, exceeds the aggregate of all amounts each of which is an amount determined under any of subparagraphs i to iii of subparagraph b of the first paragraph in respect of the individual for the year.

However, the payment of an amount described in subparagraph a of the second paragraph may be included in computing a deduction under the first paragraph only if proof of payment of the amount is given by filing with the Minister one or more receipts issued by the payee, including, if the payee is an individual referred to in subparagraph 10 of subparagraph ii of that subparagraph a, the Social Insurance Number of the latter individual.

1991, c. 25, s. 72; 1993, c. 16, s. 140; 1993, c. 64, s. 32; 1996, c. 39, s. 273; 1997, c. 14, s. 66; 1997, c. 31, s. 46; 2000, c. 5, s. 92; 2001, c. 51, s. 38; 2003, c. 2, s. 112; 2005, c. 38, s. 74; 2006, c. 36, s. 39.

2006-03-01

358.0.1. An individual who files with the individual’s fiscal return under this Part for a taxation year, other than a return filed under the second paragraph of section 429 or any of sections 681, 782 and 1003, a prescribed form containing the prescribed information may deduct in computing the individual’s income for the year the lesser of

(a)  the amount determined by the formula

A - B; and

(b)  the aggregate of all amounts each of which is

i.  an amount included under any of sections 32 to 58.3 in computing the individual’s income for the year from an office or employment,

ii.  the individual’s income for the year from a business carried on either alone or as a partner actively engaged in the business,

iii.  an amount included under any of paragraphs e.2 to e.4 of section 311 or paragraph g or h of section 312 in computing the individual’s income for the year, or

iv.  the amount determined under the third paragraph, where the individual is attending an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program;

(c)  (paragraph repealed).

In the formula in the first paragraph,

(a)  A is the aggregate of all amounts each of which is an amount paid by the individual in the year and that

i.  was paid to enable the individual to perform the duties of an office or employment, to carry on a business either alone or as a partner actively engaged in the business, to carry on research or any similar work in respect of which the individual received a grant, or to attend an educational institution referred to in section 358.0.2, or a secondary school, at which the individual is enrolled in an educational program,

ii.  was paid

(1)  where the individual has a speech or hearing impairment, for the cost of sign-language interpretation services or real time captioning services and to a person engaged in the business of providing such services,

(2)  where the individual is deaf or mute, for the cost of a teletypewriter or similar device, including a telephone ringing indicator, prescribed by a practitioner, to enable the individual to make and receive telephone calls,

(3)  where the individual is blind, for the cost of a device or equipment, including synthetic speech systems, Braille printers, and large-print on-screen devices, prescribed by a practitioner, and designed to be used by blind individuals in the operation of a computer,

(4)  where the individual is blind, for the cost of an optical scanner or similar device, prescribed by a practitioner, and designed to be used by blind individuals to enable them to read print,

(5)  where the individual is mute, for the cost of an electronic speech synthesizer, prescribed by a practitioner, and designed to be used by mute individuals to enable them to communicate by use of a portable keyboard,

(6)  where the individual has a mental or physical impairment, for the cost of note-taking services and to a person engaged in the business of providing such services, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires such services,

(7)  where the individual has a physical impairment, for the cost of voice recognition software, if the individual has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software,

(8)  where the individual has a learning disability or a mental impairment, for the cost of tutoring services that are rendered to, and supplementary to the primary education of, the individual and to a person ordinarily engaged in the business of providing such services to individuals who are not related to the person, if the individual has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires those services,

(9)  where the individual has a perceptual disability, for the cost of talking textbooks used by the individual in connection with the individual’s enrolment at a secondary school in Canada or at an educational institution described in section 358.0.2, if the individual has been certified in writing by a practitioner to be a person who, because of that disability, requires those textbooks, and

(10)  where the individual has a mental or physical impairment, for the cost of attendant care services provided in Canada and to a person who is neither the individual’s spouse nor under 18 years of age, if the individual is a taxpayer in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the year, or if the individual has been certified in writing by a practitioner to be a person who is, and is likely to be indefinitely, dependent on others for personal needs and care and who as a result requires a full-time attendant, and

iii.  is not included in computing a deduction under sections 752.0.11 to 752.0.13.0.1 for any taxpayer and for any taxation year; and

(b)  B is the aggregate of all amounts each of which is the amount of a reimbursement or any other form of assistance, other than a prescribed amount or an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income, that any taxpayer is or was entitled to receive in respect of an amount described in subparagraph a.

The amount to which subparagraph iv of subparagraph b of the first paragraph refers is the least of

(a)  $15,000;

(b)  the product obtained by multiplying $375 by the number of weeks in the year during which the individual attends the educational institution or secondary school; and

(c)  the amount by which the individual’s income for the year, determined without reference to this section, exceeds the aggregate of all amounts each of which is an amount determined under any of subparagraphs i to iii of subparagraph b of the first paragraph in respect of the individual for the year.

However, the payment of an amount described in subparagraph a of the second paragraph may be included in computing a deduction under the first paragraph only if proof of payment of the amount is given by filing with the Minister one or more receipts issued by the payee, including, if the payee is an individual referred to in subparagraph 10 of subparagraph ii of that subparagraph a, the Social Insurance Number of the latter individual.

1991, c. 25, s. 72; 1993, c. 16, s. 140; 1993, c. 64, s. 32; 1996, c. 39, s. 273; 1997, c. 14, s. 66; 1997, c. 31, s. 46; 2000, c. 5, s. 92; 2001, c. 51, s. 38; 2003, c. 2, s. 112; 2005, c. 38, s. 74.