Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 104 from 2016-02-26 to 2024-06-19:

  •  (1) [Repealed, SOR/2001-221, s. 4]

  • (2) No amount shall be deducted or withheld from a payment in accordance with any of sections 102 to 103.1 in respect of an employee who was neither employed nor resident in Canada at the time of payment except in respect of

    • (a) remuneration described in subparagraph 115(2)(e)(i) of the Act that is paid to a non-resident person who has in the year, or had in any previous year, ceased to be resident in Canada; or

    • (b) remuneration reasonably attributable to the duties of any office or employment performed or to be performed in Canada by the non-resident person.

  • (3) 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) a written agreement has been entered into to acquire a home by either

      • (i) the annuitant, or

      • (ii) a disabled person who is related to the annuitant and who is entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act;

    • (b) the annuitant intends that the home be used as a principal place of residence in Canada for the annuitant or the disabled person, as the case may be, within one year after its acquisition;

    • (c) the home has not been previously owned by the annuitant, the annuitant’s spouse or common-law partner, the disabled person or the spouse or common-law partner of that person;

    • (d) the annuitant was resident in Canada;

    • (e) the total amount of the payment and all other such payments received by the annuitant in respect of the home at or before the time of the payment does not exceed the dollar amount specified in paragraph (h) of the definition regular eligible amount in subsection 146.01(1) of the Act;

    • (f) except where the annuitant certifies that he or she is a disabled person entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act or certifies that the payment is being withdrawn for the benefit of such a disabled person, the annuitant is a qualifying homebuyer at the time of the certification; and

    • (g) where the annuitant has withdrawn an eligible amount, within the meaning assigned by subsection 146.01(1) of the Act, before the calendar year of the certification, the total of all eligible amounts received by the annuitant before that calendar year does not exceed the total of all amounts previously designated under subsection 146.01(3) of the Act or included in computing the annuitant’s income under subsection 146.01(4) or (5) of the Act.

  • (3.01) For the purpose of subsection (3), the annuitant is a qualifying homebuyer at a particular time unless

    • (a) the annuitant had an owner-occupied home in the period beginning on January 1 of the fourth calendar year preceding the particular time, and ending on the thirty-first day before the particular time; or

    • (b) the annuitant’s spouse or common-law partner, in the period referred to in paragraph (a), had an owner-occupied home that was inhabited by the annuitant at any time during the annuitant’s marriage to the spouse or the annuitant’s common-law partnership with the common-law partner.

  • (3.1) For the purpose of subsection (3.01), an individual shall be considered to have had an owner-occupied home at any time where the home was owned, whether jointly with another person or otherwise, by the individual at that time and inhabited by the individual as the individual’s principal place of residence at that time.

  • (4) For the purposes of subsections (3), (3.01) and (3.1), home means

    • (a) a housing unit;

    • (b) a share of the capital stock of a cooperative housing corporation, where the holder of the share is entitled to possession of a housing unit; and

    • (c) where the context so requires, the housing unit to which a share described in paragraph (b) relates.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/78-449, s. 3
  • SOR/78-754, s. 1
  • SOR/89-508, s. 4
  • SOR/92-176, s. 1
  • SOR/92-667, s. 3
  • SOR/93-81, s. 1
  • SOR/94-238, s. 4
  • SOR/94-246, s. 1
  • SOR/94-686, ss. 49(F), 79(F)
  • SOR/97-470, s. 2
  • SOR/99-19, s. 1
  • SOR/2001-188, ss. 1, 14
  • SOR/2001-221, s. 4
  • 2013, c. 34, s. 376
  • SOR/2016-30, s. 3

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