Section 64.01 — Income Tax Act: COVID-19 – disability supports deduction

For the purpose of applying section 64 in respect of a taxpayer for the 2020 or 2021 taxation year, 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 clause 64(b)(i)(A) is to be read as follows: 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