Question: Under Section ( 1 1 ( mathrm { ~m } ) ) of the Income Tax Act, which of the following individuals

Under Section \(11(\mathrm{~m})\) of the Income Tax Act, which of the following individuals qualify for a deduction of annuities?
A. Current employees who have taken long-term leave but continue to receive salary payments
B. Former employees who resigned voluntarily and independent contractors receiving monthly retainers
C. Current employee receiving performance-based 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
Under Section \ ( 1 1 ( \ mathrm { ~m } ) \ ) of

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