S.L. 123.204 Art. 2Interpretation. 

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Act;

"pension income" means pension income derived by an individual who is at least sixty-one (61) years old in the year in which he receives the said income and which would be taxable, were it not for these rules, according to the provisions of article 4(1)(d) of the Act.