Question: Under Section ( 1 1 ( mathrm { ~m } ) ) of the Income Tax Act, which of the following individuals
Under Section mathrm~m of the Income Tax Act, which of the following individuals qualify for a deduction of annuities?
A Current employees who have taken longterm leave but continue to receive salary payments
B Former employees who resigned voluntarily and independent contractors receiving monthly retainers
C Current employee receiving performancebased incentives and bonuses
D Former employees, former partners of a partnership who have retired, and dependents of deceased employees or partners who were dependent on them immediately prior to their death
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