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