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Income Tax Regulations (C.R.C., c. 945)

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Regulations are current to 2019-08-28 and last amended on 2019-06-25. Previous Versions

PART ITax Deductions (continued)

Lifelong Learning Plan

  •  (1) No amount shall be deducted or withheld from a payment made by a person during the lifetime of an annuitant referred to in paragraph (a) of the definition annuitant in subsection 146(1) of the Act out of or under a registered retirement savings plan of the annuitant where, at the time of the payment, the annuitant has certified in prescribed form to the person that

    • (a) at the time of certification, the annuitant or the annuitant’s spouse or common-law partner

      • (i) is a full-time student in a qualifying educational program,

      • (ii) is a part-time student in a qualifying educational program and is entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act, or

      • (iii) has received notification in writing of his or her entitlement, either absolutely or conditionally, to enrol before March of the year that follows the year of certification as

        • (A) a full-time student in a qualifying educational program, or

        • (B) a part-time student in a qualifying educational program where the annuitant or the annuitant’s spouse or common-law partner is entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act;

    • (b) the annuitant is resident in Canada;

    • (c) the total amount of the payment and all other such payments received by the annuitant for a year at or before that time does not exceed $10,000; and

    • (d) the total payments received by the annuitant do not exceed $20,000 throughout the period in which the annuitant participates in the Lifelong Learning Plan.

  • (2) For the purpose of subsection (1), a qualifying educational program means a qualifying educational program at a designated educational institution (as those expressions are defined in subsection 118.6(1) of the Act), except that a reference to a qualifying educational program shall be read

    • (a) without reference to paragraphs (a) and (b) of that definition; and

    • (b) as if the reference to “3 consecutive weeks” in that definition were a reference to “3 consecutive months”.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/99-19, s. 2
  • SOR/2001-188, s. 14

Non-Residents

  •  (1) Every person paying to a non-resident person a fee, commission or other amount in respect of services rendered in Canada, of any nature whatever, shall deduct or withhold 15 per cent of such payment.

  • (2) Subsection (1) does not apply to a payment

    • (a) described in the definition remuneration in subsection 100(1);

    • (b) made to a registered non-resident insurer (within the meaning assigned by section 804); or

    • (c) made to an authorized foreign bank in respect of its Canadian banking business.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-686, s. 49(F)
  • SOR/2009-302, s. 1

Fishermen’s Election

  •  (1) Notwithstanding section 100, in this section,

    amount of remuneration

    amount of remuneration paid to a fisherman means

    • (a) where a boat crewed by one or more fishermen engaged in making a catch is owned, together with the gear, by a person, other than a member of the crew, to whom the catch is to be delivered for subsequent sale or other disposition, such portion of the proceeds from the disposition of the catch that is payable to the fisherman in accordance with an arrangement under which the proceeds of disposition of the catch are to be distributed (in this section referred to as a “share arrangement”),

    • (b) where the boat or gear used in making a catch is owned or leased by a fisherman who alone or with another individual engaged under a contract of service makes the catch, such portion of the proceeds from the disposition of the catch that remains after deducting therefrom

      • (i) the amount in respect of any portion of the catch not caught by the fisherman or the other individual,

      • (ii) the amount payable to the other individual under the contract of service, and

      • (iii) the amount of such proportionate share of the catch as is attributable to the expenses of the operation of the boat or its gear pursuant to their share arrangement,

    • (c) where a crew includes the owner of the boat or gear (in this paragraph referred to as the owner) and any other fisherman engaged in making a catch, such portion of the proceeds from the disposition of the catch that remains after deducting therefrom

      • (i) in the case of an owner,

        • (A) the amount in respect of that portion of the catch not caught by the crew or an owner,

        • (B) the aggregate of all amounts each of which is an amount payable to a crew member (other than the owner) pursuant to their share arrangement or to an individual engaged under a contract of service, and

        • (C) the amount of such proportionate share of the catch as is attributable to the expenses of the owner’s operation of the boat or its gear pursuant to their share arrangement, or

      • (ii) in the case of any other crew member, such proceeds from the disposition of the catch as is payable to him in accordance with their share arrangement, or

    • (d) in any other case, the proceeds of disposition of the catch payable to the fisherman; (montant de rémunération)

    catch

    catch means a catch of shell fish, crustaceans, aquatic animals or marine plants caught or taken from any body of water; (pêche)

    crew

    crew means one or more fishermen engaged in making a catch; (équipe)

    fisherman

    fisherman means an individual engaged in making a catch other than under a contract of service. (pêcheur)

  • (2) Every person paying at any time in a taxation year an amount of remuneration to a fisherman who, pursuant to paragraph 153(1)(n) of the Act, has elected for the year in prescribed form in respect of all such amounts shall deduct or withhold 20% of each such amount paid to the fisherman while the election is in force.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/83-692, s. 6
  • SOR/88-165, s. 31(F)

Variations in Deductions

  •  (1) Where an employer makes a payment of remuneration to an employee in his taxation year

    • (a) for a period for which no provision is made in Schedule I, or

    • (b) for a pay period referred to in Schedule I in an amount that is greater than any amount provided for therein,

    • (c) and (d) [Repealed, SOR/2001-221, s. 5]

    the amount to be deducted or withheld by the employer from any such payment is that proportion of the payment that the tax that may reasonably be expected to be payable under the Act by the employee with respect to the aggregate of all remuneration that may reasonably be expected to be paid by the employer to the employee in respect of that taxation year is of such aggregate.

  • (2) and (3) [Repealed, SOR/84-913, s. 3]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/80-941, s. 4
  • SOR/81-471, s. 5
  • SOR/83-349, s. 4
  • SOR/83-692, s. 7
  • SOR/84-913, s. 3
  • SOR/85-453, s. 3
  • SOR/89-508, s. 5
  • SOR/2001-221, s. 5

Employee’s Returns

  •  (1) The return required to be filed by an employee under subsection 227(2) of the Act shall be filed by the employee with the employer when the employee commences employment with that employer and a new return shall be filed thereunder within 7 days after the date on which a change occurs that may reasonably be expected to result in a change in the employee’s personal credits for the year.

  • (2) Notwithstanding subsection (1), where, in a year, an employee receives payments in respect of commissions or in respect of commissions and salary or wages, and the employee elects to file a prescribed form for the year in addition to the return referred to in that subsection, that form shall be filed with the employee’s continuing employer on or before January 31 of that year and, where applicable, within one month after the employee commences employment with a new employer or within one month after the date on which a change occurs that may reasonably be expected to result in a substantial change in the employee’s estimated total remuneration for the year or estimated deductions for the year.

  • (3) Where, in a taxation year, an employee has elected to file the prescribed form referred to in subsection (2) and has filed such form with his employer, the employee may at any time thereafter in the year revoke that election and such revocation is effective from the date that he notifies his employer in writing of his intention.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/80-941, s. 5
  • SOR/81-471, s. 6
  • SOR/89-508, s. 6
  • SOR/2001-221, s. 6
 
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