1. CANADA CONSOLIDATION CODIFICATION Income Tax Regulations Rglement de limpt sur le revenu C.R.C., c. 945 C.R.C., ch. 945 Current to July 11, 2010 jour au 11 juillet 2010Published by the Minister of Justice at the following address: Publi par le ministre de la Justice ladresse suivante : http://laws-lois.justice.gc.ca http://laws-lois.justice.gc.ca

2. OFFICIAL STATUS CARACTRE OFFICIEL OF CONSOLIDATIONS DES CODIFICATIONS Subsections 31(1) and (3) of the Legislation Les paragraphes 31(1) et (3) de la Loi sur la Revision and Consolidation Act, in force on rvision et la codification des textes lgislatifs, June 1, 2009, provide as follows: en vigueur le 1er juin 2009, prvoient ce qui suit:Published 31.(1)Every copy of a consolidated statute or 31. (1)Tout exemplaire dune loi codifie ou Codificationsconsolidation is consolidated regulation published by the Minister dun rglement codifi, publi par le ministre en ver- comme lmentevidence under this Act in either print or electronic form is ev- tu de la prsente loi sur support papier ou sur support de preuve idence of that statute or regulation and of its contents lectronique, fait foi de cette loi ou de ce rglement and every copy purporting to be published by the et de son contenu. Tout exemplaire donn comme Minister is deemed to be so published, unless the publi par le ministre est rput avoir t ainsi pu- contrary is shown. bli, sauf preuve contraire. ... [...]Inconsistencies (3)In the event of an inconsistency between a (3)Les dispositions du rglement dorigine avec Incompatibilitin regulations consolidated regulation published by the Minister ses modifications subsquentes enregistres par le rglements under this Act and the original regulation or a subse- greffier du Conseil priv en vertu de la Loi sur les quent amendment as registered by the Clerk of the textes rglementaires lemportent sur les dispositions Privy Council under the Statutory Instruments Act, incompatibles du rglement codifi publi par le mi- the original regulation or amendment prevails to the nistre en vertu de la prsente loi. extent of the inconsistency.

3. CHAPTER 945 CHAPITRE 945INCOME TAX ACT LOI DE LIMPT SUR LE REVENUIncome Tax Regulations Rglement de limpt sur le revenu[Note: Application provisions are not included in the [NOTE: Les dispositions dapplication ne sont pas in-consolidated text; see relevant amending regulations.] cluses dans la prsente codification; voir les rglements modificatifs appropris.]

4. CHAPTER 945 CHAPITRE 945INCOME TAX ACT LOI DE LIMPT SUR LE REVENUIncome Tax Regulations Rglement de limpt sur le revenuINCOME TAX REGULATIONS RGLEMENT DE LIMPT SUR LE REVENU SHORT TITLE TITRE ABRG 1.These Regulations may be cited as 1.Le prsent rglement peut tre citthe Income Tax Regulations. sous le titre: Rglement de limpt sur le revenu. INTERPRETATION INTERPRTATION 2.In these Regulations, Act means 2.Dans le prsent rglement, Loi d-the Income Tax Act. signe la Loi de limpt sur le revenu. PART I PARTIE I TAX DEDUCTIONS DDUCTIONS DE LIMPT INTERPRETATION INTERPRTATION 100.(1)In this Part and in Schedule I, 100.(1)Dans la prsente partie et dansemployee means any person receiving lannexe I,remuneration; (employ) crdits dimpt personnels Relativementemployer means any person paying re- une anne dimposition, le plus lev desmuneration; (employeur) montants suivants:estimated deductions means, in respect a)le montant vis lalina 118(1)c) deof a taxation year, the total of the amounts la Loi;estimated to be deductible by an employee b)le total des crdits auxquels lem-for the year under any of paragraphs ploy aurait droit pour lanne en vertu8(1)(f), (h), (h.1), (i) and (j) of the Act and des dispositions suivantes:determined by the employee for the pur- (i)les paragraphes 118(1), (2) et (3)pose of completing the form referred to in de la Loi, si le taux de base poursubsection 107(2); (dductions estimatives) lanne tait remplac par un,exemptions [Repealed, SOR/89-508, s. (ii)les paragraphes 118.3(1) et (2) de1] la Loi, si le paragraphe 118.3(1) de lapay period includes Loi tait interprt sans gard son (a)a day, alina c) et si le taux de base pour lanne tait remplac par un, (b)a week, (iii)les paragraphes 118.5(1) et (c)a two week period, 118.6(2) de la Loi, si le paragraphe 1

5. C.R.C., c. 945 July 11, 2010 (d)a semi-monthly period, 118.5(1) de la Loi tait interprt sans (e)a month, gard la mention le produit de la multiplication du taux de base pour (f)a four week period, lanne par et si le taux de base (g)one tenth of a calendar year, or pour lanne tait remplac par un au paragraphe 118.6(2) de la (h)one twenty-second of a calendar Loi, aprs avoir soustrait de len- year; (priode de paie) semble des montants dtermins selonpersonal credits means, in respect of a ces paragraphes la fraction en sus departicular taxation year, the greater of 3000$ du total des montants que (a)the amount referred to in paragraph lemploy sattend recevoir, pendant 118(1)(c) of the Act, and lanne, titre de bourse dtudes ou de bourse de perfectionnement (fel- (b)the aggregate of the credits which lowship), the employee would be entitled to claim for the year under (iv)larticle 118.8 de la Loi, si la for- mule A + B - C figurant cet article (i)subsections 118(1), (2) and (3) of tait remplace par la formule sui- the Act if the description of A in those vante: subsections were read as is equal to one, (A + B) / C (ii)subsections 118.3(1) and (2) of o: the Act if the description of A in sub- A reprsente la valeur de llment section 118.3(1) of the Act were read A figurant cet article, as is equal to one and if subsection B la valeur de llment B figurant 118.3(1) of the Act were read without cet article, reference to paragraph (c) thereof, C le taux de base pour lanne, (iii)subsections 118.5(1) and 118.6(2) of the Act if subsection (v)larticle 118.9 de la Loi, si la for- 118.5(1) of the Act were read without mule A - B figurant larticle 118.81 reference to the product obtained tait remplace par la formule sui- when the appropriate percentage for vante: the year is multiplied by and the de- A/B scription of A in subsection 118.6(2) of the Act were read as is equal to o: one, and after deducting from the ag- A reprsente la valeur de llment gregate of the amounts determined A figurant cet article, under those subsections the excess B le taux de base pour lanne. (per- over $3,000 of the aggregate of sonal credits) amounts that the employee claims to expect to receive in the year on ac- dductions estimatives Relativement count of a scholarship, fellowship or une anne dimposition, le total des mon- bursary, tants dont chacun reprsente le montant d- 2

6. C.R.C., ch. 945 11 juillet 2010 (iv)section 118.8 of the Act if the ductible par un employ pour lanne en formula A + B - C in that section were vertu de lun des alinas 8(1)f), h), h.1), i) read as et j) de la Loi, selon lestimation quil en (A + B) / C fait aux fins de ltablissement de la for- mule vise au paragraphe 107(2). (estimat- where ed deductions) A is the value of A in that section, employ dsigne toute personne qui re- B is the value of B in that section, oit une rmunration; (employee) and employeur dsigne toute personne qui C is the appropriate percentage for verse une rmunration; (employer) the year. exemptions [Abroge, DORS/89-508, (v)section 118.9 of the Act if the for- art. 1] mula A - B in section 118.81 of the priode de paie comprend Act were read as a)un jour, A/B b)une semaine, where c)une priode de deux semaines, A is the value of A set out in that section, and d)une priode semi-mensuelle, B is the appropriate percentage for e)un mois, the year. (crdits dimpts person- f)une priode de quatre semaines, nels) g)le dixime dune anne civile, ouremuneration includes any payment that h)le vingt-deuxime dune anne civile;is (pay period) (a)in respect of rmunration comprend tout paiement (i)salary or wages, or qui est (ii)commissions or other similar a)relatif au versement amounts fixed by reference to the vol- (i)dun traitement ou dun salaire, ou ume of the sales made or the contracts negotiated (referred to as commis- (ii)de commissions ou dautres mon- sions in this Part) tants semblables tablis en fonction du chiffre de ventes ou des contratspaid to an officer or employee or former ngocis (appels commissionsofficer or employee, dans la prsente partie), (a.1)in respect of an employees gratu- un agent ou employ ou un ancien ities required under provincial legisla- agent ou employ, tion to be declared to the employees employer, a.1)relatif aux pourboires quun em- ploy est tenu de dclarer son em- 3

7. C.R.C., c. 945 July 11, 2010(b)a superannuation or pension benefit ployeur aux termes dune loi provin-(including an annuity payment made ciale,pursuant to or under a superannuation or b)une prestation de retraite ou de pen-pension fund or plan), sion (y compris un paiement de rente ef-(b.1)an amount of a distribution out of fectu au titre ou en vertu dune caisseor under a retirement compensation ar- ou dun rgime de pensions de retraiterangement, ou de pensions),(c)a retiring allowance, b.1)un montant provenant dune(d)a death benefit, convention de retraite, c)une allocation de retraite,(e)a benefit under a supplementary un-employment benefit plan, d)une prestation conscutive au dcs,(f)a payment under a deferred profit e)une prestation en vertu dun rgimesharing plan or a plan referred to in sec- de prestations supplmentaires de ch-tion 147 of the Act as a revoked plan, mage,reduced, if applicable, by amounts deter- f)un paiement vers en vertu dun r-mined under subsections 147(10.1), (11) gime de participation diffre aux bn-and (12) of the Act, fices ou dun organisme dit rgime(g)a benefit under the Employment In- dont lagrment est retir larticle 147surance Act, de la Loi et rduit, sil y a lieu, de mon-(h)an amount that is required by para- tants dtermins selon les paragraphes 147(10.1), (11) et (12) de la Loi,graph 56(1)(r) of the Act to be includedin computing a taxpayers income, ex- g)une prestation verse en vertu de lacept the portion of the amount that re- Loi sur lassurance-emploi,lates to child care expenses and tuition h)un montant qui doit tre inclus danscosts, le calcul du revenu dun contribuable en(i)a payment made during the lifetime vertu de lalina 56(1)r) de la Loi, of an annuitant referred to in the defini- lexception de la partie du montant quition annuitant in subsection 146(1) of se rapporte aux frais de garde denfantsthe Act out of or under a registered re- et aux frais de scolarit,tirement savings plan of that annuitant, i)un paiement vers durant la vie dunother than rentier vis la dfinition de rentier, (i)a periodic annuity payment, or au paragraphe 146(1) de la Loi, qui est (ii)a payment made by a person who prvu par un rgime enregistr has reasonable grounds to believe that dpargne-retraite de ce rentier ou en the payment may be deducted under provient, sauf: subsection 146(8.2) of the Act in (i)un paiement priodique de rente, computing the income of any taxpay- (ii)un paiement fait par une personne er, qui a des motifs raisonnables de croire 4

8. C.R.C., ch. 945 11 juillet 2010(j)a payment out of or under a plan re- que le paiement est dductible en ap-ferred to in subsection 146(12) of the plication du paragraphe 146(8.2) de laAct as an amended plan other than Loi dans le calcul du revenu dun (i)a periodic annuity payment, or contribuable, j)un paiement vers partir ou aux (ii)where paragraph 146(12)(a) of termes dun rgime appel, au para- the Act applied to the plan after May graphe 146(12) de la Loi, rgime modi- 25, 1976, a payment made in a year fi, autre subsequent to the year in which that paragraph applied to the plan, (i)quun paiement priodique de(j.1)a payment made during the lifetime rente, ouof an annuitant referred to in the defini- (ii)lorsque lalina 146(12)a) de lation annuitant in subsection 146.3(1) Loi sappliquait au rgime aprs le 25of the Act under a registered retirement mai 1976, quun paiement vers du-income fund of that annuitant, other than rant une anne postrieure lannea particular payment to the extent that durant laquelle cet alina pouvait tre (i)the particular payment is in re- appliqu au rgime, spect of the minimum amount (in this j.1)un paiement effectu durant la vie paragraph having the meaning as- dun rentier vis la dfinition de ren- signed by subsection 146.3(1) of the tier au paragraphe 146.3(1) de la Loi Act) under the fund for a year, or dans le cadre dun fonds enregistr de (ii)where the fund governs a trust, revenu de retraite de celui-ci, lexclu- the particular payment would be in re- sion dun paiement donn dans la me- spect of the minimum amount under sure o ce paiement: the fund for a year if each amount (i)soit a trait au minimum retirer du that, at the beginning of the year, is fonds pour une anne, minimum scheduled to be paid after the time of sentendant au prsent alina au sens the particular payment and in the year du paragraphe 146.3(1) de la Loi, to the trust under an annuity contract (ii)soit, dans le cas o le fonds rgit that is held by the trust both at the be- une fiducie, aurait trait au minimum ginning of the year and at the time of retirer du fonds pour une anne si the particular payment, is paid to the chaque montant qui, selon ce qui est trust in the year, prvu au dbut de lanne, doit tre(k)a benefit described in section 5502, vers aprs le moment du paiement(l)an amount as, on account or in lieu donn et au cours de lanne la fidu-of payment of, or in satisfaction of, pro- cie en vertu dun contrat de renteceeds of the surrender, cancellation or quelle dtient au dbut de lanne etredemption of an income-averaging an- au moment du paiement donn estnuity contract; vers la fiducie au cours de lanne, k)une prestation vise larticle 5502, 5

9. C.R.C., c. 945 July 11, 2010 (m)in respect of an amount that can l)un montant vers titre de ou tenant reasonably be regarded as having been lieu de paiement ou de rglement du received, in whole or in part, as consid- produit de labandon, de lannulation ou eration or partial consideration for enter- du rachat dun contrat de rentes verse- ing into a contract of service, where the ments invariables, service is to be performed in Canada, or m)un montant qui peut raisonnablement for an undertaking not to enter into such tre considr comme ayant t reu, en a contract with another party; or tout ou en partie, en contrepartie int- (n)a payment out of a registered educa- grale ou partielle de la conclusion dun tion savings plan other than contrat de services, lorsque de tels ser- (i)a refund of payments, vices doivent tre rendus au Canada, ou de lengagement de ne pas conclure un (ii)an educational assistance pay- tel contrat avec une autre partie, ment, or n)un paiement effectu dans le cadre (iii)an amount, up to $50,000, of an dun rgime enregistr dpargne-tudes, accumulated income payment that is sauf: made to a subscriber, as defined in subsection 204.94(1) of the Act, or if (i)un remboursement de paiements, there is no subscriber at that time, that (ii)un paiement daide aux tudes, is made to a person that has been a (iii)tout montant jusqu concurrence spouse or common-law partner of an de 50000$ dun paiement de revenu individual who was a subscriber, if accumul qui est vers un souscrip- (A)that amount is transferred to an teur au sens du paragraphe 204.94(1) RRSP in which the annuitant is ei- de la Loi ou, sil ny a pas de sous- ther the recipient of the payment or cripteur ce moment, qui est vers the recipients spouse or common- la personne qui a t lpoux ou le law partner, and conjoint de fait dun particulier qui a (B)it is reasonable for the person t souscripteur, si: making the payment to believe that (A)le montant est transfr au that amount is deductible for the REER dun rentier qui est soit le r- year by the recipient of the payment cipiendaire du paiement ou son within the limits provided for in poux ou conjoint de fait, subsection 146(5) or (5.1) of the (B)il est raisonnable pour la per- Act; (rmunration) sonne qui verse le paiement detotal remuneration means, in respect of a croire que le montant est dductibletaxation year, the total of all amounts each pour lanne par le rcipiendaireof which is an amount referred to in para- dans les limites prvues aux para-graph (a) or (a.1) of the definition remu- graphes 146(5) ou (5.1) de la Loi;neration. (rmunration totale) (remuneration) 6

10. C.R.C., ch. 945 11 juillet 2010 rmunration totale Quant une anne dimposition, le total des sommes reprsen- tant chacune un montant vis aux alinas a) ou a.1) de la dfinition de rmunra- tion. (total remuneration) (2)Where the amount of any credit re- (2)Le montant de tout crdit dimptferred to in paragraph (a) or (b) of the defi- vis aux alinas a) ou b) de la dfinition denition personal credits in subsection (1) crdits dimpt personnels, au para-is subject to an annual adjustment under graphe (1), qui est assujetti un rajuste-section 117.1 of the Act, such amount ment annuel en vertu de larticle 117.1 deshall, in a particular taxation year, be sub- la Loi est, dans une anne dimpositionject to that annual adjustment. donne, assujetti ce rajustement annuel. (3)For the purposes of this Part, where (3)Pour lapplication de la prsentean employer deducts or withholds from a partie, lorsquun employeur dduit ou re-payment of remuneration to an employee tient sur un paiement de rmunration ver-one or more amounts each of which is s un employ un ou plusieurs montants (a)a contribution to or under a regis- dont chacun reprsente: tered pension plan, or a)soit une cotisation verse un rgime (b)dues described in subparagraph de pension agr ou en vertu dune telle 8(1)(i)(iv), (v) or (vi) of the Act paid on caisse ou dun tel rgime, account of the employee, b)soit des cotisations vises aux sous- (b.1)a contribution by the employee un- alinas 8(1)i)(iv), (v) ou (vi) de la Loi, der subparagraph 8(1)(m.2) of the Act, verses pour le compte de lemploy, (c)a premium under a registered retire- b.1)soit une cotisation vise lalina ment savings plan, to the extent that the 8(1)m.2) de la Loi, verse par lemploy, employer believes on reasonable c)soit une prime un rgime enregistr grounds that the premium is deductible dpargne-retraite, lorsque lemployeur a under paragraph 60(j.1) or subsection des motifs raisonnables de croire que la 146(5) or (5.1) of the Act in computing prime est dductible en application de the employees income for the taxation lalina 60j.1) ou des paragraphes 146(5) year in which the payment of remunera- ou (5.1) de la Loi pour le calcul du reve- tion is made, or nu de lemploy pour lanne dimposi- (d)an amount that is deductible under tion dans laquelle le paiement de rmu- paragraph 60(b) of the Act, nration est effectu,the balance remaining after deducting or d)soit un montant qui est dductiblewithholding this amount, as the case may aux termes de lalina 60b) de la Loi,be, shall be deemed to be the amount of le solde obtenu aprs cette dduction outhat payment of remuneration. cette retenue, selon le cas, est rput tre le montant du paiement de rmunration. 7

11. C.R.C., c. 945 July 11, 2010 (3.1)For the purposes of this Part, (3.1)Pour lapplication de la prsentewhere an employee has claimed a deduc- partie, lorsquun employ a demand unetion for a taxation year under paragraph dduction pour une anne dimposition se-110.7(1)(b) of the Act as shown on the re- lon lalina 110.7(1)b) de la Loi, commeturn most recently filed by the employee lindique la dclaration la plus rcente quilwith the employees employer pursuant to a produite auprs de son employeur en ap-subsection 227(2) of the Act, the amount of plication du paragraphe 227(2) de la Loi, leremuneration otherwise determined, in- montant de la rmunration par ailleurs d-cluding the amount deemed by subsection termine qui est pay lemploy pour une(3) to be the amount of that payment of re- priode de paie y compris le montant r-muneration, paid to the employee for a pay put selon le paragraphe (3) tre le montantperiod shall be reduced by an amount equal du paiement de rmunration doit treto the amount of the deduction divided by diminu du montant obtenu en divisant lethe maximum number of pay periods in the montant de la dduction par le nombreyear in respect of the appropriate pay peri- maximal de priodes de paie pour lanneod. eu gard la priode de paie en cause. (3.2)[Repealed, SOR/2001-209, s. 1] (3.2)[Abrog, DORS/2001-209, art. 1] (4)For the purposes of this Part, where (4)Aux fins de la prsente partie, lors-an employee is not required to report for quun employ nest pas tenu de se prsen-work at any establishment of the employer, ter au travail un quelconque tablisse-he shall be deemed to report for work ment de lemployeur, il est rput se (a)in respect of remuneration that is prsenter au travail, salary, wages or commissions, at the es- a)dans le cas dune rmunration qui tablishment of the employer from which consiste en un traitement, un salaire ou the remuneration is paid; or des commissions, ltablissement de (b)in respect of remuneration other lemployeur o la rmunration lui est than salary, wages or commissions, at verse; ou the establishment of the employer in the b)dans le cas dune rmunration autre province where the employee resides at quun traitement, un salaire ou des com- the time the remuneration is paid but, if missions, ltablissement de lem- the employer does not have an establish- ployeur situ dans la province de rsi- ment in that province at that time, he dence de lemploy au moment o la shall, for the purposes of this paragraph, rmunration est verse, mais si lem- be deemed to have an establishment in ployeur na alors aucun tablissement that province. dans cette province, il est rput avoir un tablissement dans ladite province aux fins du prsent alina. (5)For the purposes of this Part, where (5)Pour lapplication de la prsentean employer deducts or withholds from a partie, lorsquun employeur dduit ou re-payment of remuneration to an employee tient sur un paiement de rmunration ver- 8

12. C.R.C., ch. 945 11 juillet 2010an amount in respect of the acquisition by s un employ un montant au titre dethe employee of an approved share, as de- lacquisition par ce dernier dune actionfined in subsection 127.4(1) of the Act, approuve au sens du paragraphe 127.4(1)there shall be deducted from the amount de la Loi, le moindre des deux montantsdetermined under paragraph 102(1)(e) or suivants est dduit du montant dtermin(2)(e), as the case may be, in respect of that selon lalina 102(1)e) ou (2)e), selon lepayment the lesser of cas, lgard de ce paiement: (a)$750, and a)750$; (b)15% of the amount deducted or b)le montant correspondant 15% du withheld in respect of the acquisition of montant dduit ou retenu au titre de lac- an approved share. quisition dune action approuve.NOTE: Application provisions are not included in the con- NOTE: Les dispositions dapplication ne sont pas inclusessolidated text; see relevant amending regulations. SOR/ dans la prsente codification; voir les rglements modifica-78-2, s. 1; SOR/78-331, s. 1; SOR/80-382, s. 1; SOR/ tifs appropris. DORS/78-2, art. 1; DORS/78-331, art. 1;80-502, s. 1; SOR/80-683, s. 1; SOR/80-901, s. 1; SOR/ DORS/80-382, art. 1; DORS/80-502, art. 1; DORS/80-683,80-941, s. 1; SOR/81-471, s. 1; SOR/83-349, s. 1; SOR/ art. 1; DORS/80-901, art. 1; DORS/80-941, art. 1; DORS/83-692, s. 1; SOR/86-629, s. 1; SOR/87-471, s. 1; SOR/ 81-471, art. 1; DORS/83-349, art. 1; DORS/83-692, art. 1;87-638, s. 1; SOR/88-312, s. 1; SOR/89-147, s. 1; SOR/ DORS/86-629, art. 1; DORS/87-471, art. 1; DORS/87-638,89-508, s. 1; SOR/92-51, ss. 1, 8; SOR/94-238, s. 1; SOR/ art. 1; DORS/88-312, art. 1; DORS/89-147, art. 1; DORS/95-298, s. 1; SOR/97-470, s. 1; SOR/98-259, s. 1; SOR/ 89-508, art. 1; DORS/92-51, art. 1 et 8; DORS/94-238, art.99-17, s. 1; SOR/99-22, s. 1; SOR/2000-63, s. 1; SOR/ 1; DORS/95-298, art. 1; DORS/97-470, art. 1; DORS/2001-188, s. 14; SOR/2001-209, s. 1; SOR/2001-216, s. 98-259, art. 1; DORS/99-17, art. 1; DORS/99-22, art. 1;10(F); SOR/2001-221, s. 1; SOR/2005-185, s. 1. DORS/2000-63, art. 1; DORS/2001-188, art. 14; DORS/ 2001-209, art. 1; DORS/2001-216, art. 10(F); DORS/ 2001-221, art. 1; DORS/2005-185, art. 1. DEDUCTIONS AND REMITTANCES DDUCTIONS ET VERSEMENTS 101.Every person who makes a pay- 101.Toute personne qui effectue unment described in subsection 153(1) of the paiement mentionn au paragraphe 153(1)Act in a taxation year shall deduct or with- de la Loi dans une anne dimposition doithold therefrom, and remit to the Receiver dduire ou retenir de ce paiement et verserGeneral, such amount, if any, as is deter- au Receveur gnral le montant, si montantmined in accordance with rules prescribed il y a, dtermin selon les rgles prescritesin this Part. dans la prsente partie.NOTE: Application provisions are not included in the con- NOTE: Les dispositions dapplication ne sont pas inclusessolidated text; see relevant amending regulations. SOR/ dans la prsente codification; voir les rglements modifica-81-471, s. 2. tifs appropris. DORS/81-471, art. 2. PERIODIC PAYMENTS PAIEMENTS PRIODIQUES 102.(1)Except as otherwise provided 102.(1)Sauf dispositions contraires dein this Part, the amount to be deducted or la prsente partie, le montant dduire ouwithheld by an employer retenir par un employeur (a)from any payment of remuneration a)de tout paiement de rmunration (in this subsection referred to as the (dans le prsent paragraphe, appel le payment) made to an employee in his paiement) vers un employ dans taxation year where he reports for work son anne dimposition lorsquil se pr- 9

13. C.R.C., c. 945 July 11, 2010 at an establishment of the employer in a sente au travail un tablissement de province, in Canada beyond the limits of lemployeur situ dans une province, au any province or outside Canada, and Canada au-del des limites dune pro- (b)for any pay period in which the pay- vince ou lextrieur du Canada, et ment is made by the employer b)pour toute priode de paie pendantshall be determined for each payment in laquelle lemployeur verse le paiementaccordance with the following rules: est dtermin pour chaque paiement (c)an amount that is a notional remu- conformment aux rgles suivantes: neration for the year in respect of c)un montant reprsentant la rmunra- (i)a payment to the employee, and tion conceptuelle pour lanne lgard des sommes suivantes: (ii)the amount, if any, of gratuities referred to in paragraph (a.1) of the (i)un paiement vers lemploy, definition remuneration in subsec- (ii)les pourboires ventuels, viss tion 100(1) lalina a.1) de la dfinition de r- is deemed to be the amount determined munration au paragraphe 100(1), by the formula est rput tre gal au produit suivant: AB AB where o: A is the amount that is deemed for the A reprsente le montant qui est rput, purpose of this paragraph to be the pour lapplication du prsent alina, mid-point of the applicable range of tre le point moyen du palier de r- remuneration for the pay period, as munration applicable pour la p- provided in Schedule I, in which riode de paie, selon lannexe I, o se falls the total of situe le total des sommes suivantes: (A)the payment referred to in (A)le paiement vis au sous-ali- subparagraph (i) made in the pay na (i), effectu pendant la priode period, and de paie, (B)the amount of gratuities re- (B)les pourboires viss au sous- ferred to in subparagraph (ii) de- alina (ii), dclars par lemploy clared by the employee for the pay pour la priode de paie, period, and B le nombre maximum de priodes de B is the maximum number of such pay paie pour lanne; periods in that year; d)si lemploy ne rside pas au Canada (d)if the employee is not resident in la date du paiement, aucun crdit dim- Canada at the time of the payment, no pt personnel nest admis pour lapplica- personal credits will be allowed for the tion du prsent paragraphe et, si lem- purposes of this subsection and, if the ploy rside au Canada la date du employee is resident in Canada at the 10

14. C.R.C., ch. 945 11 juillet 2010time of the payment, the employees paiement, ses crdits dimpt personnelspersonal credits for the year are deemed pour lanne correspondent, sils sontto be the mid-point of the range of compris dans un palier de montants pr-amounts of personal credits for a taxa- vu larticle 2 de lannexe I, au pointtion year as provided for in section 2 of milieu de ce palier;Schedule I; e)un montant (appel impt concep-(e)an amount (in this subsection re- tuel pour lanne au prsent para-ferred to as the notional tax for the graphe) est calcul pour cet employyear) shall be computed in respect of comme suit:that employee by (i)limpt payable pour lanne est (i)calculating the amount of tax calcul comme sil tait tabli selon le payable for the year, as if that amount paragraphe 117(2) de la Loi et rajust were calculated under subsection annuellement conformment lar- 117(2) of the Act and adjusted annual- ticle 117.1 de la Loi, sur le montant ly pursuant to section 117.1 of the qui est dtermin selon lalina c) Act, on the amount determined in ac- comme sil reprsentait son montant cordance with paragraph (c) as if that imposable pour lanne, amount represented the employees et il en est dduit le total des montants amount taxable for that year, suivants:and deducting the aggregate of (ii)le produit obtenu lorsque le mon- (ii)the amount determined in accor- tant dtermin selon lalina d) est dance with paragraph (d) multiplied multip1i par le taux de base pour by the appropriate percentage for the lanne, year, (iii)le produit obtenu lorsque sont (iii)an amount equal to multiplis: (A)the amount determined in ac- (A)le produit de la multiplication cordance with paragraph (c) multi- du montant dtermin selon lalina plied by the employees premium c) par le taux de cotisation de lem- rate for the year under the Employ- ploy pour lanne payable aux ment Insurance Act, not exceeding termes de la Loi sur lassurance- the maximum amount of the premi- emploi, jusqu concurrence du ums payable by the employee for montant maximum des cotisations the year under that Act, payables par lemploy pour lan- multiplied by ne aux termes de cette loi, (B)the appropriate percentage for (B)le taux de base pour lanne, the year, and (iv)le produit obtenu lorsque sont (iv)an amount equal to multiplis: (A)the product obtained when the (A)la diffrence entre le montant difference between the amount de- dtermin selon lalina c) et le 11

15. C.R.C., c. 945 July 11, 2010 termined in accordance with para- montant dtermin pour lanne en graph (c) and the amount deter- vertu de larticle 20 du Rgime de mined under section 20 of the pensions du Canada, multiplie par Canada Pension Plan for the year le taux de cotisation de lemploy is multiplied by the employees pour lanne prvu par le Rgime contribution rate for the year under de pensions du Canada ou un r- the Canada Pension Plan or under gime provincial de pensions au sens a provincial pension plan as defined du paragraphe 3(1) de cette loi, jus- in subsection 3(1) of that Act, not qu concurrence du montant maxi- exceeding the maximum amount of mum des cotisations payables par such contributions payable by the lemploy pour lanne selon le r- employee for the year under the gime, plan, (B)le taux de base pour lanne; multiplied by f)le montant calcul selon lalina e) est (B)the appropriate percentage for augment, sil y a lieu, de limpt tel the year; quil est prvu au paragraphe 120(1) de(f)the amount determined in accordance la Loi;with paragraph (e) shall be increased by, g)lorsque la rmunration conceptuellewhere applicable, the tax as determined pour lanne est un revenu gagn dans launder subsection 120(1) of the Act; province de Qubec, le montant calcul(g)where the amount of notional remu- selon lalina e) est rduit dun montantneration for the year is income earned in correspondant au total des montants sui-the Province of Quebec, the amount de- vants:termined in accordance with paragraph (i)le montant qui est rput pay en(e) shall be reduced by an amount that is vertu du paragraphe 120(2) de la Loithe aggregate of comme sil ny avait aucune autre (i)the amount that is deemed to be source de revenu ou de perte pour paid under subsection 120(2) of the lanne, Act as if there were no other source of (ii)le montant de la majoration appli- income or loss for the year, and que au montant vis au sous-alina (ii)the amount by which the amount (i) en vertu de larticle 27 de la Loi referred to in subparagraph (i) is in- sur les arrangements fiscaux entre le creased by virtue of section 27 of the gouvernement fdral et les provinces Federal-Provincial Fiscal Arrange- et sur les contributions fdrales en ments and Federal Post-Secondary matire denseignement secondaire et Education and Health Contributions de sant; Act; and h)[Abrog, DORS/92-667, art. 1](h)[Repealed, SOR/92-667, s. 1] i)le montant dduire ou retenir est calcul comme suit: 12

16. C.R.C., ch. 945 11 juillet 2010 (i)the amount to be deducted or with- (i)le montant dimpt conceptuel held shall be computed by pour lanne est divis par le nombre (i)dividing the amount of the notion- maximum de priodes de paie pour al tax for the year by the maximum lanne relativement la priode de number of pay periods for the year in paie en cause, respect of the appropriate pay period, (ii)le montant dtermin selon le and sous-alina (i) est arrondi au plus (ii)rounding the amount determined proche multiple de cinq cents ou, si le under subparagraph (i) to the nearest montant est quidistant de deux mul- multiple of five cents or, if such tiples, au multiple le plus lev. amount is equidistant from two such multiples, to the higher multiple. (2)Where an employee has elected pur- (2)Lorsquun employ a exerc unsuant to subsection 107(2) and has not re- choix en vertu du paragraphe 107(2) etvoked such election, the amount to be de- quil ne la pas rvoqu, le montant d-ducted or withheld by the employer from duire ou retenir par lemployeur de toutany payment of remuneration (in this sub- paiement de rmunration (dans le prsentsection referred to as the payment) that is paragraphe, appel le paiement) qui est (a)a payment in respect of commis- a)un paiement lgard de commis- sions or is a combined payment of com- sions ou un paiement mixte lgard de missions and salary or wages, or commissions et dun traitement ou de (b)a payment in respect of salary or commissions et dun salaire, ou wages where that employee receives a b)un paiement lgard de traitement combined payment of commissions and ou salaire lorsque lemploy est rmun- salary or wages, r selon un paiement mixte lgard demade to that employee in his taxation year commissions et de traitement ou salaire,where he reports for work at an establish- vers cet employ dans son anne dim-ment of the employer in a province, in position lorsquil se prsente au travail Canada beyond the limits of any province un tablissement de lemployeur dans uneor outside Canada, shall be determined for province, au Canada au-del des limiteseach payment in accordance with the fol- dune province ou lextrieur du Canada,lowing rules: est dtermin pour chaque paiement (c)an employees estimated annual conformment aux rgles suivantes: taxable income shall be determined by c)le montant du revenu imposable an- using the formula nuel estim de cet employ est dtermi- A-B n selon la formule suivante: where A-B A is the amount of that employees to- o tal remuneration in respect of the 13

17. C.R.C., c. 945 July 11, 2010 year as recorded by the employee on A reprsente le montant de la rmun- the form referred to in subsection ration totale de cet employ pour 107(2), and lanne comme il la inscrit sur laB is the amount of that employees ex- formule vise au paragraphe 107(2), penses in respect of the year as B le montant des dpenses de lem- recorded by that employee on that ploy pour lanne comme il la ins- form; crit sur cette formule;(d)if the employee is not resident in d)lemploy qui ne rside pas auCanada at the time of the payment, no Canada la date du paiement na droit personal credits will be allowed for the aucun crdit dimpt personnel auxpurposes of this subsection and if the termes du prsent paragraphe et les cr-employee is resident in Canada at the dits dimpt personnels pour lanne detime of the payment, the employees lemploy qui rside au Canada la datepersonal credits for the year shall be the du paiement correspondent au montanttotal claim amount as recorded by that total de la demande pour lanne, telemployee on the return for the year re- quil la inscrit sur la dclaration viseferred to in subsection 107(1); au paragraphe 107(1);(e)an amount (in this subsection re- e)un montant (appel impt concep-ferred to as the notional tax for the tuel pour lanne au prsent para-year) shall be calculated in respect of graphe) est calcul pour lemploy selonthat employee by using the formula la formule suivante: C - [(D + E + F) G] + H - I C - [(D + E + F) G] + H - Iwhere o:C is the amount of tax payable for the C reprsente le montant de limpt year, calculated as if that amount of payable pour lanne, calcul comme tax were computed under subsection sil tait tabli selon le paragraphe 117(2) of the Act and adjusted annu- 117(2) de la Loi et rajust annuelle- ally pursuant to section 117.1 of the ment conformment larticle 117.1 Act, on the amount determined under de la Loi, sur le montant dtermin paragraph (c) as if that amount repre- selon lalina c), comme si ce mon- sented the employees amount tax- tant reprsentait son montant impo- able for that year, sable pour lanne,D is the amount determined in accor- D le montant dtermin selon lalina dance with paragraph (d), d),E is the amount determined in the de- E le produit de la multiplication du scription of A in paragraph (c) multi- montant correspondant llment A plied by the employees premium de la formule figurant lalina c) rate for the year under the Employ- par le taux de cotisation de lem- ment Insurance Act, not exceeding ploy pour lanne payable aux 14

18. C.R.C., ch. 945 11 juillet 2010 the maximum amount of the premi- termes de la Loi sur lassurance-em- ums payable by the employee for the ploi, jusqu concurrence du montant year under that Act, maximum des cotisations payablesF is the amount determined in the de- par lemploy pour lanne aux scription of A in paragraph (c) less termes de cette loi, the amount for the year determined F la diffrence entre le montant corres- under section 20 of the Canada Pen- pondant llment A de la formule sion Plan multiplied by the employ- figurant lalina c) et le montant ees contribution rate for the year un- pour lanne dtermin selon lar- der that Act or under a provincial ticle 20 du Rgime de pensions du pension plan as defined in section 3 Canada, multiplie par le taux de co- of that Act, not exceeding the maxi- tisation de lemploy pour lanne mum amount of such contributions payable aux termes de cette loi ou payable by the employee for the year dun rgime provincial de pensions under the plan, au sens de larticle 3 de la mme loi,G is the appropriate percentage for the jusqu concurrence du montant year, maximum des cotisations payables par lemploy pour lanne auxH is, where applicable, the tax as deter- termes de ce rgime, mined under subsection 120(1) of the Act, G le taux de base pour lanne,I is, where the amount of total remu- H limpt prvu au paragraphe 120(1) neration for the year is income de la Loi, sil y a lieu, earned in the Province of Quebec, an I si la rmunration totale pour lan- amount equal to the aggregate of ne est un revenu gagn dans la pro- (i)the amount that would be vince de Qubec, le montant gal au deemed to have been paid under total des montants suivants: subsection 120(2) of the Act with (i)la somme qui serait rpute respect to the employee if the no- paye aux termes du paragraphe tional tax for the year for the em- 120(2) de la Loi lgard de lem- ployee were determined without ploy si son impt conceptuel reference to the elements H, I and pour lanne tait calcul sans J in this formula and if that tax gard aux lments H, I et J de la were that employees tax payable prsente formule et si cet impt under Part I of the Act for that reprsentait son impt payer year, as if there were no other pour lanne aux termes de la par- source of income or loss for the tie I de la Loi, comme sil ny year, and avait aucune autre source de reve- (ii)the amount by which the nu ni autre perte pour lanne, amount referred to in subpara- (ii)le montant de la majoration graph (i) is increased by virtue of applique au montant vis au 15

19. C.R.C., c. 945 July 11, 2010 section 27 of the Federal-Provin- sous-alina (i) aux termes de lar- cial Fiscal Arrangements Act; ticle 27 de la Loi sur les arrange- (f)the employees notional rate of tax ments fiscaux entre le gouverne- for a year is calculated by dividing the ment fdral et les provinces; amount determined under paragraph (e) f)le taux conceptuel dimpt de lem- by the amount referred to in the descrip- ploy pour une anne est obtenu par la tion of A in paragraph (c) in respect of division du montant dtermin lalina that employee and expressed as a deci- e) par le montant correspondant ll- mal fraction rounded to the nearest hun- ment A de la formule figurant lalina dredth, or where the third digit is c) qui sapplique lemploy et est ex- equidistant from two consecutive one- prim en une fraction dcimale arrte thousandths, to the higher thereof; la deuxime dcimale, les rsultats ayant (g)the amount to be deducted or with- au moins cinq en troisime dcimale held in respect of any payment made to tant arrondis la deuxime dcimale that employee shall be determined by suprieure; multiplying the payment by the appro- g)le montant dduire ou retenir priate decimal fraction determined pur- lgard de tout paiement vers cet em- suant to paragraph (f). ploy est dtermin par la multiplication (h)[Repealed, SOR/2001-221, s. 2] du paiement par la fraction dcimale ap- proprie dtermine selon lalina f). h)[Abrog, DORS/2001-221, art. 2] (3)[Repealed, SOR/89-508, s. 2] (3)[Abrog, DORS/89-508, art. 2] (4)[Repealed, SOR/81-471, s. 3] (4)[Abrog, DORS/81-471, art. 3] (5)Notwithstanding subsections (1) and (5)Nonobstant les paragraphes (1) et(2), no amount shall be deducted or with- (2), lemployeur ne peut dduire ni retenirheld in the year by an employer from a dans lanne aucun montant sur un paie-payment of remuneration to an employee ment de rmunration quil verse un em-in respect of commissions earned by the ploy au titre de commissions gagnes paremployee in the immediately preceding lui au cours de lanne prcdente, sil ayear where those commissions were previ- dj inscrit ces commissions dans une d-ously reported by the employer as remu- claration de renseignements titre de r-neration of the employee in respect of that munration de lemploy pour cette anne.year on an information return.Canadian Forces and Police exception Membre des Forces canadiennes ou agent de police exception (6)Despite subsection (1), no amount (6)Malgr le paragraphe (1), lem-shall be deducted or withheld in the year ployeur ne peut dduire ni retenir dansby an employer from an amount deter- lanne un montant sur la somme dtermi- 16

20. C.R.C., ch. 945 11 juillet 2010mined in accordance with subparagraph ne aux termes du sous-alina 110(1)f)(v)110(1)(f)(v) of the Act. de la Loi.NOTE: Application provisions are not included in the con- NOTE: Les dispositions dapplication ne sont pas inclusessolidated text; see relevant amending regulations. SOR/ dans la prsente codification; voir les rglements modifica-78-331, s. 2; SOR/78-449, s. 1; SOR/78-625, s. 1; SOR/ tifs appropris. DORS/78-331, art. 2; DORS/78-449, art. 1;79-359, s. 1; SOR/79-694, s. 1; SOR/80-187, s. 1; SOR/ DORS/78-625, art. 1; DORS/79-359, art. 1; DORS/79-694,80-683, s. 2; SOR/80-941, s. 2; SOR/81-471, s. 3; SOR/ art. 1; DORS/80-187, art. 1; DORS/80-683, art. 2; DORS/83-349, s. 2; SOR/83-692, ss. 2 to 4; SOR/84-913, s. 1; 80-941, art. 2; DORS/81-471, art. 3; DORS/83-349, art. 2;SOR/84-966, s. 1; SOR/85-453, ss. 1, 2; SOR/86-629, s. 2; DORS/83-692, art. 2 4; DORS/84-913, art. 1; DORS/SOR/87-471, s. 2; SOR/88-310, s. 1; SOR/89-508, s. 2; 84-966, art. 1; DORS/85-453, art. 1 et 2; DORS/86-629,SOR/90-161, s. 1; SOR/91-150, s. 1; SOR/91-279, s. 1; art. 2; DORS/87-471, art. 2; DORS/88-310, art. 1; DORS/SOR/91-536, s. 1; SOR/92-138, s. 1; SOR/92-667, s. 1; 89-508, art. 2; DORS/90-161, art. 1; DORS/91-150, art. 1;SOR/94-238, s. 2; SOR/94-569, s. 1; SOR/98-259, s. 2; DORS/91-279, art. 1; DORS/91-536, art. 1; DORS/92-138,SOR/99-17, s. 2; SOR/2001-221, s. 2; SOR/2005-185, s. 2. art. 1; DORS/92-667, art. 1; DORS/94-238, art. 2; DORS/ 94-569, art. 1; DORS/98-259, art. 2; DORS/99-17, art. 2; DORS/2001-221, art. 2; DORS/2005-185, art. 2. NON-PERIODIC PAYMENTS PAIEMENTS NON PRIODIQUES 103.(1)Where a payment in respect of 103.(1)Lorsquun paiement lgarda bonus or retroactive increase in remuner- dune gratification ou dune augmentationation is made by an employer to an em- de rmunration avec effet rtroactif est ef-ployee whose total remuneration from the fectu par un employeur un employ dontemployer (including the bonus or retroac- la rmunration totale provenant de lem-tive increase) may reasonably be expected ployeur (y compris la gratification ounot to exceed $5,000 in the taxation year of laugmentation rtroactive) peut vraisem-the employee in which the payment is blablement ne pas excder 5000$ dansmade, the employer shall deduct or with- lanne dimposition de lemploy dans la-hold, in the case of an employee who re- quelle le paiement est effectu, lem-ports for work at an establishment of the ployeur est tenu de dduire ou de retenir,employer dans le cas dun employ qui se prsente (a)in any province, 10 per cent, or au travail un tablissement de lem- ployeur situ (b)in Canada beyond the limits of any province or outside Canada, 15 per cent, a)dans une province, 10%, (c) to (n)[Repealed, SOR/2001-221, s. b)au Canada au-del des limites dune 3] province ou lextrieur du Canada, 15 %,of such payment in lieu of the amount de-termined under section 102. c) n)[Abrogs, DORS/2001-221, art. 3] dun tel paiement au lieu du montant dter- min en vertu de larticle 102. (2)Where a payment in respect of a (2)Lorsquun paiement lgard dunebonus is made by an employer to an em- gratification est effectu par un employeurployee whose total remuneration from the un employ dont la rmunration totaleemployer (including the bonus) may rea- provenant de lemployeur (y compris lasonably be expected to exceed $5,000 in gratification) peut vraisemblablement ex- 17

21. C.R.C., c. 945 July 11, 2010the taxation year of the employee in which cder 5000 $ dans lanne dimposition dethe payment is made, the amount to be de- lemploy dans laquelle le paiement est ef-ducted or withheld therefrom by the em- fectu, le montant dduire ou retrancherployer is de ce paiement par lemployeur est (a)the amount determined under sec- a)le montant dtermin en vertu de tion 102 in respect of an assumed remu- larticle 102 lgard dune rmunra- neration equal to the aggregate of tion hypothtique gale au total form (i)the amount of regular remunera- (i)du montant de la rmunration or- tion paid by the employer to the em- dinaire paye par lemployeur lem- ployee in the pay period in which the ploy dans la priode de paie dans la- remuneration is paid, and quelle la rmunration est verse, et (ii)an amount equal to the bonus (ii)dun montant gal la gratifica- payment divided by the number of tion divis par le nombre de priodes pay periods in the taxation year of the de paie dans lanne dimposition de employee in which the payment is lemploy dans laquelle le paiement made est effectuminus moins (b)the amount determined under sec- b)le montant dtermin en vertu de tion 102 in respect of the amount of reg- larticle 102 lgard du montant de la ular remuneration paid by the employer rmunration ordinaire paye par lem- to the employee in the pay period ployeur lemploy dans la priode demultiplied by paie (c)the number of pay periods in the tax- multipli par ation year of the employee in which the c)le nombre de priodes de paie dans payment is made. lanne dimposition de lemploy dans laquelle le paiement est effectu. (3)Where a payment in respect of a (3)Lorsquun paiement lgard duneretroactive increase in remuneration is augmentation de rmunration avec effetmade by an employer to an employee rtroactif est effectu par un employeur whose total remuneration from the employ- un employ dont la rmunration totaleer (including the retroactive increase) may provenant de lemployeur (y comprisreasonably be expected to exceed $5,000 in laugmentation rtroactive) peut vraisem-the taxation year of the employee in which blablement excder 5000 $ dans lannethe payment is made, the amount to be de- dimposition de lemploy dans laquelle leducted or withheld therefrom by the em- paiement est effectu, le montant dduireployer is ou retrancher de ce paiement par lem- (a)the amount determined under sec- ployeur est tion 102 in respect of the new rate of re- muneration 18

22. C.R.C., ch. 945 11 juillet 2010minus a)le montant dtermin en vertu de (b)the amount determined under sec- larticle 102 en ce qui regarde le nou- tion 102 in respect of the previous rate veau taux de rmunration of remuneration moinsmultiplied by b)le montant dtermin en vertu de (c)the number of pay periods in respect larticle 102 en ce qui regarde le taux an- of which the increase in remuneration is trieur de rmunration retroactive. multipl par c)le nombre de priodes de paie lgard desquelles laugmentation de r- munration a un effet rtroactif. (4)Subject to subsection (5), where a (4)Sous rserve du paragraphe (5), lors-lump sum payment is made by an employ- quun paiement est vers sous forme duneer to an employee who is a resident of somme forfaitaire par un employeur unCanada, employ rsidant au Canada, (a)if the payment does not exceed a)si le paiement ne dpasse pas 5000 $, $5,000, the employer shall deduct or lemployeur doit dduire ou retenir sur withhold therefrom, in the case of an celui-ci, dans le cas dun employ qui se employee who reports for work at an es- prsente au travail un tablissement de tablishment of the employer lemployeur situ (i)in Quebec, 5 per cent, (i)au Qubec, 5 %, (ii)in any other province, 7 per cent, (ii)dans une autre province, 7 %, or (iii)au Canada au-del des limites (iii)in Canada beyond the limits of dune province ou lextrieur du any province or outside Canada, 10 Canada, 10 %, per cent, (iv) (xiv)[Abrogs, DORS/ (iv) to (xiv)[Repealed, SOR/ 2001-221, art. 3] 2001-221, s. 3] de ce paiement au lieu du montant dter- of such payment in lieu of the amount min en vertu de larticle 102; determined under section 102; b)si le paiement dpasse 5000 $, mais (b)if the payment exceeds $5,000 but non 15000 $, lemployeur doit dduire does not exceed $15,000, the employer de ce paiement ou retenir sur celui-ci, shall deduct or withhold therefrom, in dans le cas dun employ qui se prsente the case of an employee who reports for au travail un tablissement de lem- work at an establishment of the employ- ployeur situ er (i)au Qubec, 10 %, (i)in Quebec, 10 per cent, (ii)dans une autre province, 13 %, 19

23. C.R.C., c. 945 July 11, 2010 (ii)in any other province, 13 per cent, (iii)au Canada au-del des limites or dune province ou lextrieur du (iii)in Canada beyond the limits of Canada, 20 %, any province or outside Canada, 20 (iv) (xiv)[Abrogs, DORS/ per cent, 2001-221, art. 3] (iv) to (xiv)[Repealed, SOR/ de ce paiement au lieu du montant dter- 2001-221, s. 3] min en vertu de larticle 102; et of such payment in lieu of the amount c)si le paiement dpasse 15000 $, determined under section 102; and lemployeur doit dduire de ce paiement (c)if the payment exceeds $15,000, the ou retenir sur celui-ci, dans le cas dun employer shall deduct or withhold there- employ qui se prsente au travail un from, in the case of an employee who re- tablissement de lemployeur situ ports for work at an establishment of the (i)au Qubec, 15 %, employer (ii)dans une autre province, 20 %, (i)in Quebec, 15 per cent, (iii)au Canada au-del des limites (ii)in any other province, 20 per cent, dune province ou lextrieur du or Canada, 30 %, (iii)in Canada beyond the limits of (iv) (xiv)[Abrogs, DORS/ any province or outside Canada, 30 2001-221, art. 3] per cent, de ce paiement au lieu du montant dter- (iv) to (xiv)[Repealed, SOR/ min en vertu de larticle 102. 2001-221, s. 3] of such payment in lieu of the amount determined under section 102. (5)Where the payment referred to in (5)Le paiement vis au paragraphe (4)subsection (4) would be pension income or qui serait un revenu de pension ou un reve-qualified pension income of the employee nu de pension admissible de lemploy au-in respect of which subsection 118(3) of quel le paragraphe 118(3) de la Loi sappli-the Act would apply if the definition pen- querait sil tait fait abstraction des sous-sion income in subsection 118(7) of the alinas a)(ii) et (iii) de la dfinition deAct were read without reference to sub- revenu de pension, au para-paragraphs (a)(ii) and (iii) thereof, the pay- graphe 118(7) de la Loi, est rput tre lement shall be deemed to be the amount of montant du paiement diminu:the payment minus a)du moins lev de 1000 $ ou du (a)where the payment does not exceed montant du paiement, lorsque celui-ci ne the amount taxable referred to in para- dpasse pas le montant imposable vis graph 117(2)(a) of the Act, as adjusted lalina 117(2)a) de la Loi, rajust an- annually pursuant to section 117.1 of the 20

24. C.R.C., ch. 945 11 juillet 2010 Act, the lesser of $1,000 and the amount nuellement conformment lar- of the payment; ticle 117.1 de la Loi; (b)where the payment exceeds the b)de 727 $, si le paiement dpasse le amount referred to in paragraph (a) but montant vis lalina a) mais ne d- does not exceed $61,509, $727; passe pas 61509 $; (c)where the payment exceeds $61,509 c)de 615 $, si le paiement dpasse but does not exceed $100,000, $615; and 61509 $ mais ne dpasse pas 100000 $; (d)where the payment exceeds d)de 552 $, si le paiement dpasse $100,000, $552. 100000 $. (6)For the purposes of subsection (4), a (6)Aux fins du paragraphe (4), on en-lump sum payment means a payment tend par paiement dune somme forfai-that is taire (a)a payment described in subpara- a)un paiement vis au sous- graph 40(1)(a)(i) or (iii) or paragraph alina 40(1)a)(i) ou (iii) ou 40(1)(c) of the Income Tax Application lalina 40(1)c) des Rgles concernant Rules, lapplication de limpt sur le revenu; (b)a payment under a deferred profit b)un paiement vers aux termes dun sharing plan or a plan referred to in sec- rgime de participation diffre aux b- tion 147 of the Act as a revoked plan, nfices ou dun rgime dit rgime dont except a payment referred to in subpara- lagrment est retir larticle 147 de graph 147(2)(k)(v) of the Act, la Loi, sauf un paiement vis au sous-ali- (c)a payment made during the lifetime na 147(2)k)(v) de la Loi; of an annuitant referred to in the defini- c)un paiement vers durant la vie dun tion annuitant in subsection 146(1) of rentier vis la dfinition de rentier, the Act out of or under a registered re- au paragraphe 146(1) de la Loi, qui est tirement savings plan of that annuitant, prvu par un rgime enregistr other than dpargne-retraite de ce rentier ou en (i)a periodic annuity payment, or provient, sauf: (ii)a payment made by a person who (i)un paiement priodique de rente, has reasonable grounds to believe that (ii)un paiement fait par une personne the payment may be deducted under qui a des motifs raisonnables de croire subsection 146(8.2) of the Act in que le paiement est dductible en ap- computing the income of any taxpay- plication du paragraphe 146(8.2) de la er, Loi dans le calcul du revenu dun (d)a payment out of or under a plan re- contribuable; ferred to in subsection 146(12) of the d)un paiement vers partir ou aux Act as an amended plan other than termes dun rgime appel, au para- (i)a periodic annuity payment, or 21

25. C.R.C., c. 945 July 11, 2010 (ii)where paragraph 146(12)(a) of graphe 146(12) de la Loi, rgime mo- the Act applied to the plan after May difi , autre 25, 1976, a payment made in a year (i)quun paiement priodique de subsequent to the year in which that rente, ou paragraph applied to the plan, (ii)lorsque lalina 146(12)a) de la (d.1)a payment made during the life- Loi sappliquait au rgime aprs le 25 time of an annuitant referred to in the mai 1976, quun paiement vers du- definition annuitant in subsection rant une anne postrieure lanne 146.3(1) of the Act under a registered re- durant laquelle cet alina pouvait tre tirement income fund of that annuitant, appliqu au rgime; other than a payment to the extent that it is in respect of the minimum amount d.1)un paiement vers durant la vie (within the meaning assigned by subsec- dun rentier vis la dfinition de ren- tion 146.3(1) of the Act) under the fund tier, au paragraphe 146.3(1) de la Loi, for a year, dans le cadre dun fonds enregistr de revenu de retraite de celui-ci, lexclu- (e)a retiring allowance, sion dun montant vers au titre du mini- (f)a payment of an amount as, on ac- mum vis la dfinition de mini- count or in lieu of payment of, or in sat- mum au paragraphe 146.3(1) de la Loi isfaction of, proceeds of the surrender, retirer de ce fonds pour une anne; cancellation or redemption of an in- e)une allocation de retraite; come-averaging annuity contract, or f)un paiement vers titre de ou tenant (g)a payment described in paragraph lieu de paiement ou de rglement du (n) of the definition remuneration in produit de labandon, de lannulation ou subsection 100(1). du rachat dun contrat de rentes verse- ments invariables; g)un paiement vis lalina n) de la dfinition de rmunration au para- graphe 100(1). (7)For the purposes of subsection (7)La somme quune personne doit d-153(1) of the Act, the amount to be deduct- duire ou retenir en application du para-ed or withheld by a person shall be 50 per graphe 153(1) de la Loi correspond 50cent pour cent: (a)of the contribution made by the per- a)des cotisations quelle a verses dans son under a retirement compensation ar- le cadre dune convention de retraite, rangement, other than lexclusion des suivantes: (i)a contribution made by the person (i)la cotisation quelle a verse titre as an employee, demploy, 22

26. C.R.C., ch. 945 11 juillet 2010 (ii)a contribution made to a plan or (ii)la cotisation verse un rgime arrangement that is a prescribed plan ou mcanisme qui est vis pour lap- or arrangement for the purposes of plication du paragraphe 207.6(6) de la subsection 207.6(6) of the Act, or Loi, (iii)a contribution made by way of a (iii)la cotisation verse par voie de transfer from another retirement com- transfert dune autre convention de re- pensation arrangement under circum- traite dans les circonstances vises au stances in which subsection 207.6(7) paragraphe 207.6(7) de la Loi; of the Act applies; or b)des paiements quelle a faits une (b)of the payment by the person to a personne qui rside au Canada au titre resident of Canada of an amount on ac- du prix dachat dun droit dans une count of the purchase price of an interest convention de retraite. in a retirement compensation arrange- ment. (8)Every employer making a payment (8)Lemployeur qui effectue un paie-described in paragraph (n) of the definition ment vis lalina n) de la dfinition deremuneration in subsection 100(1) shall rmunration au paragraphe 100(1) doitwithhold in addition to any other retenir en sus de tout montant qui doitamount required to be withheld under Part par ailleurs tre retenu en application de laI of these Regulations on account of the partie I du prsent rglement au titre detax payable under Part X.5 of the Act, an limpt payable en application de la par-amount equal to tie X.5 de la Loi, un montant gal ce qui (a)where the amount is paid in the suit: province of Quebec, 12 per cent of the a)12 pour cent du paiement si celui-ci payment, and est effectu dans la province de Qubec; (b)in any other case, 20 per cent of the b)20 pour cent du paiement dans tout payment. autre cas.NOTE: Application provisions are not included in the con- NOTE: Les dispositions dapplication ne sont pas inclusessolidated text; see relevant amending regulations. SOR/ dans la prsente codification; voir les rglements modifica-78-2, s. 2; SOR/78-331, s. 3; SOR/78-449, s. 2; SOR/ tifs appropris. DORS/78-2, art. 2; DORS/78-331, art. 3;78-625, s. 2; SOR/79-359, s. 2; SOR/79-694, s. 2; SOR/ DORS/78-449, art. 2; DORS/78-625, art. 2; DORS/79-359,80-382, s. 2; SOR/80-502, s. 2; SOR/80-683, s. 3; SOR/ art. 2; DORS/79-694, art. 2; DORS/80-382, art. 2; DORS/80-901, s. 2; SOR/80-941, s. 3; SOR/81-471, s. 4; SOR/ 80-502, art. 2; DORS/80-683, art. 3; DORS/80-901, art. 2;83-349, s. 3; SOR/83-360, s. 1; SOR/83-692, s. 5; SOR/ DORS/80-941, art. 3; DORS/81-471, art. 4; DORS/83-349,84-223, s. 1; SOR/84-913, s. 2; SOR/85-979, s. 1; SOR/ art. 3; DORS/83-360, art. 1; DORS/83-692, art. 5; DORS/86-629, s. 3; SOR/87-256, s. 1; SOR/87-471, s. 3; SOR/ 84-223, art. 1; DORS/84-913, art. 2; DORS/85-979, art. 1;87-638, s. 2; SOR/88-153, s. 1; SOR/88-310, s. 2; SOR/ DORS/86-629, art. 3; DORS/87-256, art. 1; DORS/87-471,89-147, s. 2; SOR/89-508, s. 3; SOR/90-161, s. 2; SOR/ art. 3; DORS/87-638, art. 2; DORS/88-153, art. 1; DORS/91-150, s. 2; SOR/91-279, s. 2; SOR/91-536, s. 2; SOR/ 88-310, art. 2; DORS/89-147, art. 2; DORS/89-508, art. 3;92-51, s. 2; SOR/92-138, s. 2; SOR/92-667, s. 2; SOR/ DORS/90-161, art. 2; DORS/91-150, art. 2; DORS/91-279,93-399, s. 1; SOR/94-238, s. 3; SOR/94-569, s. 2; SOR/ art. 2; DORS/91-536, art. 2; DORS/92-51, art. 2; DORS/94-686, s. 48; SOR/96-205, s. 1; SOR/96-464, s. 1; SOR/ 92-138, art. 2; DORS/92-667, art. 2; DORS/93-399, art. 1;97-137, s. 1; SOR/97-531, s. 1; SOR/99-17, s. 3; SOR/ DORS/94-238, art. 3; DORS/94-569, art. 2; DORS/94-686,99-18, s. 1; SOR/99-22, s. 2; SOR/2000-10, s. 1; SOR/ art. 48; DORS/96-205, art. 1; DORS/96-464, art. 1; DORS/2000-12, s. 1; SOR/2000-329, s. 1; SOR/2001-216, s. 97-137, art. 1; DORS/97-531, art. 1; DORS/99-17, art. 3;10(F); SOR/2001-221, s. 3. DORS/99-18, art. 1; DORS/99-22, art. 2; DORS/2000-10, art. 1; DORS/2000-12, art. 1; DORS/2000-329, art. 1; DORS/2001-216, art. 10(F); DORS/2001-221, art. 3. 23

27. C.R.C., c. 945 July 11, 2010 DEDUCTIONS NOT REQUIRED DDUCTIONS NON REQUISES 104.(1)[Repealed, SOR/2001-221, s. 104.(1)[Abrog, DORS/2001-221, art.4] 4] (2)No amount shall be deducted or (2)Aucun montant nest dduit ou rete-withheld from a payment in accordance nu dun paiement selon larticle 102 ouwith section 102 or 103 in respect of an 103 lgard dun employ qui ntait pasemployee who was neither employed nor employ et qui ne rsidait pas au Canadaresident in Canada at the time of payment au moment du paiement, sauf dans le casexcept in respect of a)dune rmunration dcrite au sous- (a)remuneration described in subpara- alina 115(2)e)(i) de la Loi qui est ver- graph 115(2)(e)(i) of the Act that is paid se une personne non-rsidente ayant to a non-resident person who has in the cess, dans lanne, ou avait cess, dans y