This Web page has been archived on the Web.

Canada Education Savings Act (S.C. 2004, c. 26)

Assented to 2004-12-15

TRANSITIONAL PROVISION

Marginal note:Agreements

14. Every agreement entered into under Part III.1 of the Department of Human Resources Development Act that is in force immediately before the coming into force of section 5 of this Act is deemed to be an agreement entered into under that section and continues in force until it terminates.

CONSEQUENTIAL AMENDMENTS

Marginal note:R.S., c. A-1

Access to Information Act

Marginal note:1998, c. 21, s. 73

15. Schedule II to the Access to Information Act is amended by striking out the following:

  • Department of Human Resources Development Act

    Loi sur le ministère du Développement des ressources humaines

and by striking out the corresponding reference to “section 33.5”.

16. Schedule II to the Act is amended by adding the following in alphabetical order:

  • Canada Education Savings Act

    Loi canadienne sur l’épargne-études

and by adding a corresponding reference to “section 11”.

Marginal note:1992, c. 48, Sch.

Children’s Special Allowances Act

17. Subparagraph 3(1)(a)(ii) of the Children’s Special Allowances Act is replaced by the following:

  • (ii) by an agency appointed by a province, including an authority established under the laws of a province, or by an agency appointed by such an authority, for the purpose of administering any law of the province for the protection and care of children,

Marginal note:1998, c. 19, s. 258(1)

18. Subsection 10(2) of the Act is replaced by the following:

  • Marginal note:Release of information

    (2) Any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 may be communicated to any person if it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Income Tax Act or the Canada Education Savings Act or a program administered pursuant to an agreement entered into under section 12 of that Act.

Marginal note:1996, c. 11

Department of Human Resources Development Act

Marginal note:1998, c. 21, s. 72

19. Part III.1 of the Department of Human Resources Development Act is repealed.

Marginal note:R.S., c. 1 (5th Supp.)

Income Tax Act

20. Paragraph 60(x) of the Income Tax Act is replaced by the following:

  • Marginal note:Repayment under Canada Education Savings Act

    (x) the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year.