I-3 - Taxation Act

Section 43.4 Disposition versions

2020-09-24

43.4. An individual shall, in computing income for a taxation year from an office or employment, include the total of the following amounts received by the individual in the year on account of

(a)  an earnings loss benefit, an income replacement benefit (other than an amount determined under subsection 1 of section 19.1, paragraph b of subsection 1 of section 23 or subsection 1 of section 26.1 of the Veterans Well-being Act (S.C. 2005, c. 21), as modified, where applicable, under Part 5 of that Act), a supplementary retirement benefit or a career impact allowance payable to the individual under Part 2 of the Veterans Well-being Act; or

(b)  an amount payable under subsection 6 of section 99, subsection 1 of section 109, subsection 5 of section 115 or sections 124 to 126 of the Veterans Well-being Act.

2006, c. 36, s. 25; 2019, c. 14, s. 70; 2020, c. 16, s. 31.

2019-06-19

43.4. An individual shall, in computing income for a taxation year from an office or employment, include the total of all amounts received by the individual in the year as an earnings loss benefit, a supplementary retirement benefit or a career impact allowance payable to the individual under Part 2 of the Veterans Well-being Act (Statutes of Canada, 2005, chapter 21).

2006, c. 36, s. 25; 2019, c. 14, s. 70.

2006-12-06

43.4. An individual shall, in computing the individual’s income for a taxation year from an office or employment, include the total of all amounts received by the individual in the year as an earnings loss benefit, a supplementary retirement benefit or a permanent impairment allowance payable to the individual under Part 2 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act (Statutes of Canada, 2005, chapter 21).

2006, c. 36, s. 25.