Budget Implementation Act, 2016, No. 2 (S.C. 2016, c. 12)
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Assented to 2016-12-15
PART 4Various Measures (continued)
DIVISION 2R.S., c. O-9Old Age Security Act (continued)
Amendments to the Act (continued)
Marginal note:2010, c. 22, s. 9(1)
105 The definition monthly joint income in subsection 22(1) of the Act is replaced by the following:
- monthly joint income
monthly joint income of a pensioner and their spouse or common-law partner in a current payment period is the amount that equals 1/12 of the total of both of their incomes for the base calendar year; however, for the purpose of calculating the allowance that may be paid to the pensioner’s spouse or common-law partner under subsection (3) for either of the following periods, it is the amount that equals 1/12 of the income of the spouse or common-law partner for the base calendar year:
(a) the months during which the pensioner is an incarcerated person described in subsection 5(3), exclusive of the first month of incarceration and the month of release; or
(b) if a direction made under subsection 19(8) in respect of the spouse or common-law partner has not been cancelled under subsection 19(9), the months, exclusive of the first month, during which the spouse or common-law partner is not living with the pensioner in a dwelling maintained by one or the other of them; (revenu conjoint mensuel)
Coming into Force
Marginal note:January 1, 2017
106 This Division comes into force or is deemed to have come into force on January 1, 2017.
DIVISION 32004, c. 26Canada Education Savings Act
Amendments to the Act
107 (1) The definition child tax benefit in subsection 2(1) of the Canada Education Savings Act is repealed.
(2) The definition national child benefit supplement in subsection 2(1) of the Act is repealed.
(3) Paragraph (a) of the definition primary caregiver in subsection 2(1) of the Act is replaced by the following:
(a) in the case of a beneficiary who is a qualified dependant, the eligible individual in respect of the beneficiary; and
(4) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
- Canada child benefit
Canada child benefit means a deemed overpayment under Subdivision A.1 of Division E of Part I of the Income Tax Act. (allocation canadienne pour enfants)
Marginal note:2010, c. 12, s. 31(1)
108 (1) Clause 5(4)(a)(i)(A) of the Act is replaced by the following:
(A) is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit in respect of January in the particular year is the first threshold for the particular year or less, or
Marginal note:2010, c. 12, s. 31(2)
(2) Subparagraph 5(4)(a)(ii) of the Act is replaced by the following:
(ii) 10% of the contribution, if the beneficiary is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit in respect of January in the particular year is more than the first threshold for the particular year but not more than the second threshold for the particular year, and
(3) Subsection 5(5) of the Act is replaced by the following:
Marginal note:Eligible individual — first month
(5) If there has been no determination of eligibility for a Canada child benefit in respect of January in a particular year, the adjusted income to be used for the purposes of subsection (4) is the adjusted income used to determine the amount of a Canada child benefit for the first month in the particular year in respect of which eligibility has been established.
(4) Subsection 5(6) of the French version of the Act is replaced by the following:
Marginal note:Bénéficiaire né en décembre
(6) Pour l’application du paragraphe (5) au bénéficiaire né en décembre, la mention à ce paragraphe du premier mois de l’année donnée pour lequel le particulier est admissible à l’allocation vaut mention du mois de janvier de l’année suivante.
Marginal note:2011, c. 24, s. 148(1)
(5) Subsections 5(6.1) and (6.2) of the Act are replaced by the following:
Marginal note:Change in care
(6.1) If, in a month following January in a particular year, an individual who was not the primary caregiver of a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual is the adjusted income used to determine the amount of a Canada child benefit for the first month in the particular year in respect of which the individual’s eligibility for the Canada child benefit has been established.
Marginal note:Change in care in December
(6.2) In applying subsection (6.1) in respect of a beneficiary for whom the individual becomes the beneficiary’s primary caregiver in December, the reference to “the first month in the particular year in respect of which the individual’s eligibility for the Canada child benefit has been established” in that subsection is to be read as a reference to “January of the next year”.
109 (1) Paragraphs 6(2)(a) and (b) of the Act are replaced by the following:
(a) $500 in respect of the first benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year, or is born during the benefit year or during the month immediately before it, and, for at least one month in that year,
(i) is a qualified dependant of an eligible individual whose adjusted income, when used to determine the amount of a child tax benefit, results in that portion of a child tax benefit determined under the description of C in subsection 122.61(1) of the Income Tax Act being more than $0, or
(ii) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable, and
(b) $100 in respect of any subsequent benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year and, for at least one month in that year, is a person to whom subparagraph (a)(i) or (ii) applies.
(2) Paragraphs 6(2)(a) and (b) of the Act are replaced by the following:
(a) $500 in respect of the first benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year, or is born during the benefit year or during the month immediately before it, and, for at least one month in that year,
(i) is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit was,
(A) if the eligible individual has not more than three qualified dependants, less than or equal to the first threshold for the particular year in which the benefit year begins, or
(B) if the eligible individual has more than three qualified dependants, less than the amount determined in accordance with subsection (2.1), or
(ii) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable, and
(b) $100 in respect of any subsequent benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year and, for at least one month in that year, is a person to whom subparagraph (a)(i) or (ii) applies.
(3) Section 6 of the Act is amended by adding the following after subsection (2):
Marginal note:For greater certainty
(2.1) For greater certainty, a Canada Learning Bond is, other than for the purposes of section 14 of the Canada Education Savings Regulations, not to be paid in respect of any beneficiary
(a) more than once in the beneficiary’s lifetime under paragraph 6(2)(a); and
(b) more than once in respect of a benefit year under paragraph 6(2)(b).
(4) Subsection 6(2.1) of the Act is replaced by the following:
Marginal note:Formula
(2.1) For the purposes of clause (2)(a)(i)(B), the amount is determined by the formula
A + [(B + C + (D × E))/Y]
where
- A
- is the amount determined by the formula
F — (B/0.122)
where
- F
- is the first threshold for the particular year in which the benefit year begins, and
- B
- is $2,308.27,
- B
- is $2,308.27,
- C
- is $2,041.94,
- D
- is $1,942.55,
- E
- is the number of qualified dependants in excess of two, and
- Y
- is 0.333.
Marginal note:Annual adjustment
(2.2) The amounts expressed in dollars in subsection (2.1) are to be adjusted, as set out in section 117.1 of the Income Tax Act, for each particular year after 2016.
Marginal note:Adjustment for a benefit year
(2.3) The amounts adjusted under subsection (2.2) that are to be used in respect of a benefit year are those amounts so adjusted for the particular year in which that benefit year begins.
Marginal note:Restriction
(2.4) A Canada Learning Bond is, other than for the purposes of section 14 of the Canada Education Savings Regulations, not to be paid in respect of any beneficiary
(a) more than once in the beneficiary’s lifetime under paragraph 6(2)(a); and
(b) more than once in respect of a benefit year under paragraph 6(2)(b).
110 (1) Subsection 9.1(2) of the Act is replaced by the following:
Marginal note:Restriction
(2) Despite subsection (1), the Minister may not waive any requirement related to the determination of eligibility for a child tax benefit or for a special allowance under the Children’s Special Allowances Act.
(2) Subsection 9.1(2) of the Act is replaced by the following:
Marginal note:Restriction
(2) Despite subsection (1), the Minister may not waive any requirement related to the determination of eligibility for a Canada child benefit or for a special allowance under the Children’s Special Allowances Act.
111 The heading before section 14 of the Act is replaced by the following:
Transitional Provisions
112 (1) The Act is amended by adding the following after section 14:
Marginal note:Applications for benefit years before July 1, 2016
14.1 The provisions of this Act, of the Income Tax Act and of any regulations made under those Acts, as they read immediately before July 1, 2016, apply to an application for a Canada Learning Bond made in respect of any benefit year, within the meaning of subsection 6(3) of this Act, before that date.
(2) Section 14.1 of the Act is renumbered as subsection 14.1(1) and is amended by adding the following:
Marginal note:Applications for benefit year 2016-2017
(2) The provisions of this Act, of the Income Tax Act and of any applicable regulations made under those Acts, as they read immediately before July 1, 2017, apply to an application for a Canada Learning Bond made in respect of the benefit year, within the meaning of subsection 6(3) of this Act, starting on July 1, 2016.
Coming into Force
Marginal note:July 1, 2016
113 (1) Subsections 107(2) and (3), 109(1) and (3) and 110(1), section 111 and subsection 112(1) are deemed to have come into force on July 1, 2016.
Marginal note:July 1, 2017
(2) Subsections 107(1) and (4), section 108 and subsections 109(2) and (4), 110(2) and 112(2) come into force on July 1, 2017.
DIVISION 42007, c. 35, s. 136 Canada Disability Savings Act
Amendments to the Act
114 (1) The definition child tax benefit in subsection 2(1) of the Canada Disability Savings Act is repealed.
Marginal note:2010, c. 12, s. 26(2)
(2) The definition phase-out income in subsection 2(1) of the Act is replaced by the following:
- phase-out income
phase-out income for a particular year means
(a) if the particular year is before 2017, the amount determined by the formula
A – (B/0.122)
where
- A
- is the first threshold for the particular year, and
- B
- is the amount referred to in paragraph (a) of the description of F in subsection 122.61(1) of the Income Tax Act, as that subsection read on January 1, 2016, as adjusted under that Act for the particular year; or
(b) if the particular year is 2017 or any subsequent year, the dollar amount referred to in paragraph (a) of the description of Q in subsection 122.61(1) of the Income Tax Act, as adjusted under that Act for the particular year. (revenu de transition)
(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
- Canada child benefit
Canada child benefit means a deemed overpayment under Subdivision A.1 of Division E of Part I of the Income Tax Act. (allocation canadienne pour enfants)
Marginal note:Replacement of “child tax benefit”
115 (1) The Act is amended by replacing “child tax benefit” with “Canada child benefit” in the following provisions:
(a) subparagraph 6(2)(a)(ii) and subsection 6(4); and
(b) subparagraphs 7(2)(a)(ii) and (b)(ii) and subsection 7(6).
Marginal note:Replacement of “prestation fiscale pour enfants”
(2) The French version of the Act is amended by replacing “prestation fiscale pour enfants” with “allocation canadienne pour enfants”, with any grammatical changes that the circumstances require, in the following provisions:
(a) subsection 6(5); and
(b) subsection 7(7).
Coming into Force
Marginal note:January 1, 2017
116 This Division comes into force or is deemed to have come into force on January 1, 2017.
Division 5R.S., c. R-9Royal Canadian Mint Act
Marginal note:2014, c. 39, s. 185
117 Subsection 3(2.1) of the Royal Canadian Mint Act is repealed.
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