Marginal note:Calculation of income
13 For the purposes of determining the amount of supplement that may be paid to a pensioner for a month before July 1, 1999, the income for a calendar year of a person or an applicant is the income of that person or applicant for that year computed in accordance with the Income Tax Act, except that
(a) there shall be deducted from the person’s or applicant’s income from office or employment for that year
(i) a single amount in respect of all offices and employments of that person or applicant equal to the lesser of five hundred dollars and one fifth of the person’s or applicant’s income from office or employment for that year,
(ii) the amount of employee’s premiums paid by the person or applicant during the year under the Employment Insurance Act, and
(iii) the amount of employee’s contributions made by the person or applicant during the year under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act;
(b) there shall be deducted from the person’s or applicant’s self-employed earnings for that year the amount of contributions made in respect of those self-employed earnings by the person or applicant during the year under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act; and
(c) there shall be deducted from the person’s or applicant’s income for that year, to the extent that those amounts have been included in computing that income,
(i) the amount of any benefit under this Act and the amount of any similar payment under a law of a provincial legislature,
(ii) the amount of any allowance under the Family Allowances Act and the amount of any similar payment under a law of a provincial legislature,
(iii) the amount of any death benefit under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act,
(iv) the amount of any grant under a program that is a prescribed program of the Government of Canada relating to home insulation or energy conversion for the purposes of paragraphs 12(1)(u) and 56(1)(s) of the Income Tax Act, and
(v) the amount of any social assistance payment made on the basis of a means, a needs or an income test by a registered charity as defined in subsection 248(1) of the Income Tax Act or under a program provided for by an Act of Parliament or a provincial legislature that is neither a program prescribed under the Income Tax Act nor a program under which the amounts referred to in subparagraph (i) are paid.
- R.S., 1985, c. O-9, s. 13
- 1990, c. 39, s. 57
- 1996, c. 23, s. 187
- 1998, c. 21, s. 109
- 1999, c. 31, s. 246(F)
- Date modified: