Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2017-05-11 and last amended on 2017-05-01. Previous Versions

Marginal note:Definitions
  •  (1) The definitions in this subsection apply in this section.

    adjusted income

    revenu modifié

    adjusted income of an individual for a taxation year has the meaning assigned by section 122.6. (revenu modifié)

    eligible individual

    particulier admissible

    eligible individual for a taxation year means an individual (other than a trust)

    • (a) who is resident in Canada throughout the year (or, if the individual dies in the year, throughout the portion of the year before the individual’s death);

    • (b) who, before the end of the year, has attained the age of 18 years; and

    • (c) the total of whose incomes for the year from the following sources is at least $2,500:

      • (i) offices and employments (computed without reference to paragraph 6(1)(f)),

      • (ii) businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and

      • (iii) the program established under the Wage Earner Protection Program Act. (particulier admissible)

  • Marginal note:Deemed payment on account of tax

    (2) Where a return of income (other than a return of income filed under subsection 70(2), paragraph 104(23)(d) or 128(2)(e) or subsection 150(4)) is filed in respect of an eligible individual for a particular taxation year that ends at the end of a calendar year, there is deemed to be paid at the end of the particular year on account of the individual’s tax payable under this Part for the particular year the amount determined by the formula

    A - B

    where

    A
    is the lesser of
    • (a) $1000, and

    • (b) the total of

      • (i) the amount determined by the formula

        (25/C) × D

        where

        C
        is the appropriate percentage for the particular taxation year, and
        D
        is the total of all amounts each of which is the amount determined by the formula in subsection 118.2(1) for the purpose of computing the individual’s tax payable under this Part for a taxation year that ends in the calendar year, and
      • (ii) 25% of the total of all amounts each of which is the amount deductible under section 64 in computing the individual’s income for a taxation year that ends in the calendar year; and

    B
    is 5% of the amount, if any, by which
    • (a) the total of all amounts each of which is the individual’s adjusted income for a taxation year that ends in the calendar year

    exceeds

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1998, c. 19, s. 32;
  • 2000, c. 14, s. 39, c. 19, s. 32;
  • 2001, c. 17, s. 108;
  • 2005, c. 19, s. 26, c. 30, s. 7;
  • 2006, c. 4, s. 70;
  • 2007, c. 2, s. 31;
  • 2009, c. 2, s. 37.

SUBDIVISION A.1Canada Child Benefit

Marginal note:Definitions

 In this subdivision,

adjusted earned income

adjusted earned income[Repealed, 1998, c. 21, s. 92]

adjusted income

adjusted income, of an individual for a taxation year, means the total of all amounts each of which would be the income for the year of the individual or of the person who was the individual’s cohabiting spouse or common-law partner at the end of the year if in computing that income no amount were

  • (a) included

    • (i) under paragraph 56(1)(q.1) or subsection 56(6),

    • (ii) in respect of any gain from a disposition of property to which section 79 applies, or

    • (iii) in respect of a gain described in subsection 40(3.21), or

  • (b) deductible under paragraph 60(y) or (z); (revenu modifié)

base taxation year

base taxation year in relation to a month means

  • (a) where the month is any of the first 6 months of a calendar year, the taxation year that ended on December 31 of the second preceding calendar year, and

  • (b) where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year; (année de base)

cohabiting spouse or common-law partner

cohabiting spouse or common-law partner of an individual at any time means the person who at that time is the individual’s spouse or common-law partner and who is not at that time living separate and apart from the individual and, for the purpose of this definition, a person shall not be considered to be living separate and apart from an individual at any time unless they were living separate and apart at that time, because of a breakdown of their marriage or common-law partnership, for a period of at least 90 days that includes that time; (époux ou conjoint de fait visé)

earned income

earned income[Repealed, 1998, c. 21, s. 92]

eligible individual

eligible individual in respect of a qualified dependant at any time means a person who at that time

  • (a) resides with the qualified dependant,

  • (b) is a parent of the qualified dependant who

    • (i) is the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant and who is not a shared-custody parent in respect of the qualified dependant, or

    • (ii) is a shared-custody parent in respect of the qualified dependant,

  • (c) is resident in Canada or, where the person is the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year,

  • (d) is not described in paragraph 149(1)(a) or 149(1)(b), and

  • (e) is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who

and for the purposes of this definition,

  • (f) where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent,

  • (g) the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances, and

  • (h) prescribed factors shall be considered in determining what constitutes care and upbringing; (particulier admissible)

qualified dependant

qualified dependant at any time means a person who at that time

  • (a) has not attained the age of 18 years,

  • (b) is not a person in respect of whom an amount was deducted under paragraph (a) of the description of B in subsection 118(1) in computing the tax payable under this Part by the person’s spouse or common-law partner for the base taxation year in relation to the month that includes that time, and

  • (c) is not a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable for the month that includes that time; (personne à charge admissible)

return of income

return of income filed by an individual for a taxation year means

  • (a) where the individual was resident in Canada throughout the year, the individual’s return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is filed or required to be filed under this Part for the year, and

  • (b) in any other case, a prescribed form containing prescribed information, that is filed with the Minister; (déclaration de revenu)

shared-custody parent

shared-custody parent in respect of a qualified dependant at a particular time means, where the presumption referred to in paragraph (f) of the definition eligible individual does not apply in respect of the qualified dependant, an individual who is one of the two parents of the qualified dependant who

  • (a) are not at that time cohabitating spouses or common-law partners of each other,

  • (b) reside with the qualified dependant on an equal or near equal basis, and

  • (c) primarily fulfil the responsibility for the care and upbringing of the qualified dependant when residing with the qualified dependant, as determined in consideration of prescribed factors. (parent ayant la garde partagée)

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 7, Sch. VII, s. 12;
  • 1996, c. 11, s. 95;
  • 1998, c. 19, s. 140, c. 21, s. 92;
  • 1999, c. 22, s. 44;
  • 2000, c. 12, s. 142;
  • 2001, c. 17, s. 109, c. 27, s. 254;
  • 2006, c. 4, s. 176;
  • 2007, c. 35, s. 112;
  • 2010, c. 25, s. 24;
  • 2016, c. 7, s. 28.
 
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