PART I — Income Tax · DIVISION B — Computation of Income · SUBDIVISION E — Deductions in Computing Income

COVID-19 – disability supports deduction

Not yet annotated · Text current to 2026-06-21 · section last amended 2021-06-29

Current text

For the purpose of applying section 64 in respect of a taxpayer for the 2020 or 2021 taxation year,

(a)

the description of A in paragraph 64(a) is to be read without reference to its subparagraph (i) if at any time in the year the taxpayer was entitled to an amount referred to in subparagraph 56(1)(a)(iv) or (vii) or paragraph 56(1)(r), in respect of the year; and

(b)

clause 64(b)(i)(A) is to be read as follows:

(A)

an amount included under section 5, 6 or 7, subparagraph 56(1)(a)(iv) or (vii) or paragraph 56(1)(n), (o) or (r) in computing the taxpayer’s income for the year, or

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since it was enacted (2021, c. 23, s. 11), so there is no earlier version.

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 64.01 links to the one before it.

Enacting and amending legislation

2021, c. 23, s. 11

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 5 s. 56 s. 64

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 64.01.