I-3 - Taxation Act

Section 725 Disposition versions

2020-09-24

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.0.1)  35% of the total of all benefits (in this paragraph referred to as “U.S. social security benefits”) to which paragraph 5 of Article XVIII of the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital as set out in Schedule I to the Canada-United States Tax Convention Act, 1984 (S.C. 1984, c. 20) applies, if

i.  the individual has, continuously during a period that begins before 1996 and ends in the year, been resident in Canada, and has received U.S. social security benefits in each taxation year that ends in that period, or

ii.  in the case where the benefits are payable to the individual in respect of a deceased person,

(1)  the individual was, immediately before the person’s death, the person’s spouse,

(2)  the individual has, continuously during a period that begins at the time of the person’s death and ends in the year, been resident in Canada,

(3)  the person was, in respect of the taxation year in which the person died, an individual described in subparagraph i, and

(4)  in each taxation year that ends in the period described in subparagraph i, the individual, the deceased person, or both of them, received U.S. social security benefits;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as financial assistance under the Individual and Family Assistance Act (chapter A-13.1.1) or as similar government assistance and that is included in computing the individual’s income because of section 311.1 or because of section 317 as a supplement or allowance received under the Old Age Security Act (R.S.C. 1985, c. O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Higher Education, Research, Science and Technology as a postdoctoral research fellowship under the Fellowship for Excellence and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Employment and Social Development Act (S.C. 2005, c. 34) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a Lieutenant-Colonel (General Service Officers) of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87; 2006, c. 13, s. 48; 2006, c. 36, s. 53; 2007, c. 12, s. 72; 2011, c. 6, s. 148; 2013, c. 28, s. 140; 2015, c. 21, s. 238; 2020, c. 16, s. 99.

2015-10-21

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.0.1)  35% of the total of all benefits (in this paragraph referred to as “U.S. social security benefits”) to which paragraph 5 of Article XVIII of the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital as set out in Schedule I to the Canada-United States Tax Convention Act, 1984 (S.C. 1984, c. 20) applies, if

i.  the individual has, continuously during a period that begins before 1996 and ends in the year, been resident in Canada, and has received U.S. social security benefits in each taxation year that ends in that period, or

ii.  in the case where the benefits are payable to the individual in respect of a deceased person,

(1)  the individual was, immediately before the person’s death, the person’s spouse,

(2)  the individual has, continuously during a period that begins at the time of the person’s death and ends in the year, been resident in Canada,

(3)  the person was, in respect of the taxation year in which the person died, an individual described in subparagraph i, and

(4)  in each taxation year that ends in the period described in subparagraph i, the individual, the deceased person, or both of them, received U.S. social security benefits;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as financial assistance under the Individual and Family Assistance Act (chapter A-13.1.1) or as similar government assistance and that is included in computing the individual’s income because of section 311.1 or because of section 317 as a supplement or allowance received under the Old Age Security Act (R.S.C. 1985, c. O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Higher Education, Research, Science and Technology as a postdoctoral research fellowship under the Fellowship for Excellence and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Employment and Social Development Act (S.C. 2005, c. 34) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a non-commissioned member of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87; 2006, c. 13, s. 48; 2006, c. 36, s. 53; 2007, c. 12, s. 72; 2011, c. 6, s. 148; 2013, c. 28, s. 140; 2015, c. 21, s. 238.

2014-01-05

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.0.1)  35% of the total of all benefits (in this paragraph referred to as “U.S. social security benefits”) to which paragraph 5 of Article XVIII of the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital as set out in Schedule I to the Canada-United States Tax Convention Act, 1984 (S.C. 1984, c. 20) applies, if

i.  the individual has, continuously during a period that begins before 1996 and ends in the year, been resident in Canada, and has received U.S. social security benefits in each taxation year that ends in that period, or

ii.  in the case where the benefits are payable to the individual in respect of a deceased person,

(1)  the individual was, immediately before the person’s death, the person’s spouse,

(2)  the individual has, continuously during a period that begins at the time of the person’s death and ends in the year, been resident in Canada,

(3)  the person was, in respect of the taxation year in which the person died, an individual described in subparagraph i, and

(4)  in each taxation year that ends in the period described in subparagraph i, the individual, the deceased person, or both of them, received U.S. social security benefits;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as financial assistance under the Individual and Family Assistance Act (chapter A-13.1.1) or as similar government assistance and that is included in computing the individual’s income because of section 311.1 or because of section 317 as a supplement or allowance received under the Old Age Security Act (R.S.C. 1985, c. O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Higher Education, Research, Science and Technology as a postdoctoral research fellowship under the Fellowship for Excellence and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Human Resources and Skills Development Act (S.C. 2005, c. 34) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a non-commissioned member of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87; 2006, c. 13, s. 48; 2006, c. 36, s. 53; 2007, c. 12, s. 72; 2011, c. 6, s. 148; 2013, c. 28, s. 140.

2011-06-06

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.0.1)  35% of the total of all benefits (in this paragraph referred to as “U.S. social security benefits”) to which paragraph 5 of Article XVIII of the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital as set out in Schedule I to the Canada-United States Tax Convention Act, 1984 (S.C. 1984, c. 20) applies, if

i.  the individual has, continuously during a period that begins before 1996 and ends in the year, been resident in Canada, and has received U.S. social security benefits in each taxation year that ends in that period, or

ii.  in the case where the benefits are payable to the individual in respect of a deceased person,

(1)  the individual was, immediately before the person’s death, the person’s spouse,

(2)  the individual has, continuously during a period that begins at the time of the person’s death and ends in the year, been resident in Canada,

(3)  the person was, in respect of the taxation year in which the person died, an individual described in subparagraph i, and

(4)  in each taxation year that ends in the period described in subparagraph i, the individual, the deceased person, or both of them, received U.S. social security benefits;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as financial assistance under the Individual and Family Assistance Act (chapter A-13.1.1) or as similar government assistance and that is included in computing the individual’s income because of section 311.1 or because of section 317 as a supplement or allowance received under the Old Age Security Act (R.S.C. 1985, c. O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Education, Recreation and Sports as a postdoctoral research fellowship under the Fellowship for Excellence and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Human Resources and Skills Development Act (S.C. 2005, c. 34) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a non-commissioned member of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87; 2006, c. 13, s. 48; 2006, c. 36, s. 53; 2007, c. 12, s. 72; 2011, c. 6, s. 148.

2007-11-07

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  (paragraph repealed);

(b.1)  (paragraph repealed);

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as financial assistance under the Individual and Family Assistance Act (chapter A-13.1.1) or as similar government assistance and that is included in computing the individual’s income because of section 311.1 or because of section 317 as a supplement or allowance received under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Education, Recreation and Sports as a postdoctoral research fellowship under the Fellowship for Excellence Program, that is awarded according to the standards provided in Schedule V to decision 191649 of the Conseil du trésor dated 31 March 1998, and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Human Resources and Skills Development Act (Statutes of Canada, 2005, chapter 34) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a non-commissioned member of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87; 2006, c. 13, s. 48; 2006, c. 36, s. 53; 2007, c. 12, s. 72.

2007-01-01

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  paragraph repealed ;

(b.1)  paragraph repealed ;

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as last resort financial assistance under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001) or as similar government assistance and that is included in computing the individual’s income by reason of section 311.1 or by reason of section 317 as a supplement or allowance received under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Education, Recreation and Sports as a postdoctoral research fellowship under the Fellowship for Excellence Program, that is awarded according to the standards provided in Schedule V to decision 191649 of the Conseil du trésor dated 31 March 1998, and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Human Resources and Skills Development Act (Statutes of Canada, 2005, chapter 34) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a non-commissioned member of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87; 2006, c. 13, s. 48; 2006, c. 36, s. 53.

2006-06-13

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  paragraph repealed ;

(b.1)  paragraph repealed ;

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as last resort financial assistance under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001) or as similar government assistance and that is included in computing the individual’s income by reason of section 311.1 or by reason of section 317 as a supplement or allowance received under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Education, Recreation and Sports as a postdoctoral research fellowship under the Fellowship for Excellence Program, that is awarded according to the standards provided in Schedule V to decision 191649 of the Conseil du trésor dated 31 March 1998, and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Human Resources and Skills Development Act (Statutes of Canada, 2005, chapter 34) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a non-commissioned member of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian or a person of Indian ancestry.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87; 2006, c. 13, s. 48.

2006-03-01

725. An individual may deduct any amount he includes in computing his income for the year that is

(a)  an amount exempt from income tax in Québec or Canada because of a provision contained in a tax agreement with a country other than Canada;

(a.1)  an amount received as an income replacement indemnity or as compensation for the loss of financial support under a public compensation plan;

(b)  paragraph repealed ;

(b.1)  paragraph repealed ;

(c)  a social assistance payment made on the basis of a means, needs or income test, that is a payment other than a payment received as last resort financial assistance under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001) or as similar government assistance and that is included in computing the individual’s income by reason of section 311.1 or by reason of section 317 as a supplement or allowance received under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) or in respect of any similar payment made under a law of a province;

(c.0.1)  an amount received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the individual, that is included under paragraph g of section 312;

(c.1)  an amount received by the individual from the Minister of Education, Recreation and Sports as a postdoctoral research fellowship under the Fellowship for Excellence Program, that is awarded according to the standards provided in Schedule V to decision 191649 of the Conseil du trésor dated 31 March 1998, and included as such under paragraph h of section 312;

(c.2)  an amount received by the individual under a program referred to in paragraph e.3 or e.4 of section 311, a program established under the Department of Human Resources Development Act (Statutes of Canada, 1996, chapter 11) or a prescribed program, if the amount

i.  is financial assistance for the payment of tuition fees of the individual, that are not included in computing an amount deductible under section 752.0.18.10 in computing the individual’s tax payable under this Part for any taxation year, and

ii.  is not otherwise deductible in computing the individual’s taxable income for the year;

(d)  income from employment with an international organization, namely the United Nations or any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, except, where the following conditions are met, the portion of such income that is attributable to employment duties performed in Québec by the individual:

i.  the international organization, or any other international governmental organization in the service of which the individual was employed, was established in Québec at any time in the year, and

ii.  the income is not covered for the year by an agreement between the international organization, or other international governmental organization, and the Government of Québec concerning the exemption from tax under this Part on such income;

(d.1)  the lesser of

i.  the employment income earned by the individual as a member of the Canadian Forces, or as a police officer, while serving on a mission recognized for the purposes of clause A of subparagraph v of paragraph f of subsection 1 of section 110 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), and

ii.  the employment income that would have been earned by the individual while serving on the mission referred to in subparagraph i if the individual had been paid at the maximum rate of pay that applied, during the mission, to a non-commissioned member of the Canadian Forces; or

(e)  income situated on a reserve or on premises, if the individual is an Indian or a person of Indian ancestry.

1972, c. 23, s. 544; 1975, c. 22, s. 201; 1984, c. 15, s. 165; 1987, c. 67, s. 140; 1990, c. 59, s. 249; 1993, c. 16, s. 256; 1993, c. 64, s. 53; 1995, c. 49, s. 158; 1997, c. 14, s. 98; 1997, c. 85, s. 107; 1999, c. 83, s. 72; 2000, c. 39, s. 39; 2001, c. 53, s. 94; 2002, c. 40, s. 46; 2004, c. 8, s. 136; 2004, c. 21, s. 101; 2005, c. 1, s. 136; 2005, c. 28, s. 195; 2005, c. 38, s. 87.