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I-3 - Taxation Act
Section 752.0.27
Disposition versions
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.0.7 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of the individual’s taxation years referred to in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1 or 752.0.14, the amount is to be computed as if the particular amount in dollars that is referred to in that section and that would otherwise be applicable for such a taxation year, with reference to section 750.2, was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year;
(b.0.1) in the case of an amount that is deductible for such a taxation year under section 752.0.10.0.3, the amount is to be computed as if
i. the amounts of $11,000 and $10,000, wherever they are mentioned in the third paragraph of section 752.0.10.0.3, were replaced, respectively, by the proportion of $11,000 and $10,000 that the number of days in that taxation year is of the number of days in the calendar year,
ii. the amount of $5,000, wherever it is mentioned in section 752.0.10.0.3, were replaced, for the taxation year that is deemed to begin on the date of the bankruptcy, by an amount equal to the amount by which $5,000 exceeds the individual’s eligible work income, within the meaning of section 752.0.10.0.2, which is determined for the taxation year that is deemed to end the day before the bankruptcy and which is attributable to a period in that latter year when the individual is 60 years of age or over,
iii. the particular amount of the reduction threshold, mentioned in subparagraph c of the second paragraph of section 752.0.10.0.3, that would otherwise be applicable for such a taxation year, were replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year, and
iv. the amount of $4,000, mentioned in the fourth paragraph of section 752.0.10.0.3, were replaced by the proportion of $4,000 that the number of days in that taxation year is of the number of days in the calendar year; and
(b.1) (subparagraph repealed);
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under paragraph f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
For the purposes of subparagraphs i, iii and iv of subparagraph b.0.1 of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, in computing the proportion described in those subparagraphs, no account is to be taken of the days in that taxation year and that calendar year on which the individual is not at least 60 years of age.
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.0.7 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of the individual’s taxation years referred to in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1 or 752.0.14, the amount is to be computed as if the particular amount in dollars that is referred to in that section and that would otherwise be applicable for such a taxation year, with reference to section 750.2, was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year;
(b.0.1) in the case of an amount that is deductible for such a taxation year under section 752.0.10.0.3, the amount is to be computed as if
i. the particular amount in dollars that is specified in any of the definitions of “excess work income limit”, “excess work income limit of a 63-year-old worker” and “excess work income limit of a 64-year-old worker” in section 752.0.10.0.2 and that would otherwise be applicable for such a taxation year were replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year,
ii. the amount of $5,000 wherever it is specified in section 752.0.10.0.3 were replaced, for the taxation year that is deemed to begin on the date of the bankruptcy, by an amount equal to the amount by which $5,000 exceeds the individual’s eligible work income, within the meaning of section 752.0.10.0.2, which is determined for the taxation year that is deemed to end the day before the bankruptcy and which is attributable to a period in that year when the individual is
(1) 65 years of age or over, if the calendar year in which the individual became a bankrupt precedes the year 2016,
(2) 64 years of age or over, if the calendar year in which the individual became a bankrupt is the year 2016, or
(3) 63 years of age or over, if the calendar year in which the individual became a bankrupt is the year 2017, or
(4) 62 years of age or over, if the calendar year in which the individual became a bankrupt follows the year 2017,
iii. the particular amount of the reduction threshold, specified in subparagraph ii of subparagraph d of the second paragraph of section 752.0.10.0.3, that would otherwise be applicable for such a taxation year, were replaced by the proportion of that particular amount that the number of days in the taxation year is of the number of days in the calendar year;
iv. the amount of $4,000, specified in subparagraph 1 of subparagraph iii of subparagraph d of the third paragraph of section 752.0.10.0.3 and subparagraph ii of subparagraph e of that paragraph, were replaced by the proportion of $4,000 that the number of days in the taxation year is of the number of days in the calendar year; and
(b.1) (subparagraph repealed);
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under paragraph f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
For the purposes of subparagraphs i, iii and iv of subparagraph b.0.1 of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, in computing the proportion described in those subparagraphs, no account is to be taken of the days in that taxation year and that calendar year on which the individual is not at least
(a) 65 years of age, for a calendar year preceding the year 2016;
(b) 64 years of age, for the calendar year 2016;
(c) 63 years of age, for the calendar year 2017; or
(d) 62 years of age, for a calendar year following the year 2017.
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.0.7 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of the individual’s taxation years referred to in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1 or 752.0.14, the amount is to be computed as if the particular amount in dollars that is referred to in that section and that would otherwise be applicable for such a taxation year, with reference to section 750.2, was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year;
(b.0.1) in the case of an amount that is deductible for such a taxation year under section 752.0.10.0.3, the amount is to be computed as if
i. the particular amount in dollars that is specified in any of the definitions of “excess work income limit”, “excess work income limit of a 63-year-old worker” and “excess work income limit of a 64-year-old worker” in section 752.0.10.0.2 and that would otherwise be applicable for such a taxation year were replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year,
ii. the amount of $5,000 wherever it is specified in section 752.0.10.0.3 were replaced, for the taxation year that is deemed to begin on the date of the bankruptcy, by an amount equal to the amount by which $5,000 exceeds the individual’s eligible work income, within the meaning of section 752.0.10.0.2, which is determined for the taxation year that is deemed to end the day before the bankruptcy and which is attributable to a period in that year when the individual is
(1) 65 years of age or over, if the calendar year in which the individual became a bankrupt precedes the year 2016,
(2) 64 years of age or over, if the calendar year in which the individual became a bankrupt is the year 2016, or
(3) 63 years of age or over, if the calendar year in which the individual became a bankrupt follows the year 2016, and
iii. the particular amount of the reduction threshold, specified in subparagraph ii of subparagraph d of the second paragraph of section 752.0.10.0.3, that would otherwise be applicable for such a taxation year, were replaced by the proportion of that particular amount that the number of days in the taxation year is of the number of days in the calendar year; and
(b.1) (subparagraph repealed);
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under paragraph f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
For the purposes of subparagraphs i and iii of subparagraph b.0.1 of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, in computing the proportion described in those subparagraphs, no account is to be taken of the days in that taxation year and that calendar year on which the individual is not at least
(a) 65 years of age, for a calendar year preceding the year 2016;
(b) 64 years of age, for the calendar year 2016; or
(c) 63 years of age, for a calendar year following the year 2016.
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.0.7 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of the individual’s taxation years referred to in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1 or 752.0.14, the amount is to be computed as if the particular amount in dollars that is referred to in that section and that would otherwise be applicable for such a taxation year, with reference to section 750.2, was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year;
(b.0.1) in the case of an amount that is deductible for such a taxation year under section 752.0.10.0.3, the amount is to be computed as if
i. the particular amount in dollars that is specified in the definition of “excess work income limit” in section 752.0.10.0.2 and that would otherwise be applicable for such a taxation year was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year, and
ii. the amount of $5,000 specified in subparagraph b of the second paragraph of section 752.0.10.0.3 was replaced, for the taxation year that is deemed to begin on the date of the bankruptcy, by an amount equal to the amount by which $5,000 exceeds the individual’s eligible work income, within the meaning of section 752.0.10.0.2, for the taxation year that is deemed to end the day before the bankruptcy; and
(b.1) (subparagraph repealed);
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under paragraph f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
For the purposes of subparagraph i of subparagraph b.0.1 of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, in computing the proportion described in that subparagraph i, no account is to be taken of the days in that taxation year and that calendar year on which the individual is not at least 65 years of age.
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7, 752.0.10.0.3, 752.0.10.0.5 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of the individual’s taxation years referred to in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1 or 752.0.14, the amount is to be computed as if the particular amount in dollars that is referred to in that section and that would otherwise be applicable for such a taxation year, with reference to section 750.2, was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year;
(b.0.1) in the case of an amount that is deductible for such a taxation year under section 752.0.10.0.3, the amount is to be computed as if
i. the particular amount in dollars that is specified in the definition of “excess work income limit” in section 752.0.10.0.2 and that would otherwise be applicable for such a taxation year was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year, and
ii. the amount of $5,000 specified in subparagraph b of the second paragraph of section 752.0.10.0.3 was replaced, for the taxation year that is deemed to begin on the date of the bankruptcy, by an amount equal to the amount by which $5,000 exceeds the individual’s eligible work income, within the meaning of section 752.0.10.0.2, for the taxation year that is deemed to end the day before the bankruptcy; and
(b.1) (subparagraph repealed);
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under paragraph f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
For the purposes of subparagraph i of subparagraph b.0.1 of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, in computing the proportion described in that subparagraph i, no account is to be taken of the days in that taxation year and that calendar year on which the individual is not at least 65 years of age.
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7, 752.0.10.0.3 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of the individual’s taxation years referred to in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1 or 752.0.14, the amount is to be computed as if the particular amount in dollars that is referred to in that section and that would otherwise be applicable for such a taxation year, with reference to section 750.2, was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year;
(b.0.1) in the case of an amount that is deductible for such a taxation year under section 752.0.10.0.3, the amount is to be computed as if
i. the particular amount in dollars that is specified in the definition of “excess work income limit” in section 752.0.10.0.2 and that would otherwise be applicable for such a taxation year was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year, and
ii. the amount of $5,000 specified in subparagraph b of the second paragraph of section 752.0.10.0.3 was replaced, for the taxation year that is deemed to begin on the date of the bankruptcy, by an amount equal to the amount by which $5,000 exceeds the individual’s eligible work income, within the meaning of section 752.0.10.0.2, for the taxation year that is deemed to end the day before the bankruptcy; and
(b.1) (subparagraph repealed);
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under paragraph f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
For the purposes of subparagraph i of subparagraph b.0.1 of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, in computing the proportion described in that subparagraph i, no account is to be taken of the days in that taxation year and that calendar year on which the individual is not at least 65 years of age.
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of his taxation years contemplated in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1 or 752.0.14, the amount is to be computed as if the particular amount in dollars that is referred to in that section and that would otherwise be applicable for such a taxation year, with reference to section 750.2, was replaced by the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year; and
(b.1) (subparagraph repealed);
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under paragraph f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
752.0.27. Where an individual becomes a bankrupt in a calendar year, the following rules apply for the purpose of determining the amounts deductible under sections 752.0.0.1 to 752.0.7 and 752.0.14 to 752.0.18 in computing the individual’s tax payable under this Part for each of his taxation years contemplated in section 779 that end in the calendar year:
(a) in the case of an amount deductible for such a taxation year under sections 752.0.1 to 752.0.7, the individual shall deduct only the portion of that amount otherwise determined that is equal to the proportion that the number of days in that taxation year is of the number of days in the calendar year;
(b) in the case of an amount that is deductible for such a taxation year under section 752.0.14, the amount shall be computed as if the particular amount that is mentioned in subparagraph f of the third paragraph of section 750.2 and determined under the first paragraph of that section and that would otherwise be applicable for such a taxation year, were replaced by an amount equal to the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year;
(b.1) in the case of an amount that is deductible for such a taxation year under section 752.0.0.1, the amount shall be computed as if
i. each particular amount in dollars that is mentioned in section 752.0.0.1 and that would otherwise be applicable for such a taxation year, with reference to section 750.2, were replaced by an amount equal to the proportion of that particular amount that the number of days in that taxation year is of the number of days in the calendar year, and
ii. the complementary amount for such a taxation year, within the meaning of the second paragraph of section 752.0.0.1, were determined by applying the following rules:
(1) an amount shall be included in computing the aggregate referred to in any of subparagraphs a, a.1, b and c of the second paragraph of that section or in computing the amount referred to in subparagraph a.2 of that paragraph only if it is reasonable to consider it as wholly attributable to such a taxation year, and
(2) the amount referred to in subparagraph d of the second paragraph of that section may be taken into account only for the determination of the complementary amount for the taxation year that is deemed to begin on the date of the bankruptcy; and
(c) the amount deductible by the individual in respect of all of those taxation years, under any of those sections, shall not exceed the amount that would have been deductible under that section had the individual not become a bankrupt during the calendar year.
For the purposes of subparagraph a of the first paragraph in respect of each of the taxation years referred to in section 779 that end in the calendar year in which an individual becomes a bankrupt, where the individual includes, in computing the aggregate referred to in section 752.0.1, an amount under any of paragraphs b, c, e and f of section 752.0.1 in respect of a person who reaches 18 years of age in the calendar year and the person is under 18 years of age at the end of the taxation year that is deemed to end the day before the bankruptcy, the following rules apply:
(a) the number of days in the taxation year that is deemed to end the day before the bankruptcy is deemed to be equal to zero; and
(b) the number of days in the taxation year that is deemed to begin on the date of the bankruptcy is deemed to be equal to the number of days in the calendar year.
