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Budget Implementation Act, 2006 (S.C. 2006, c. 4)

Assented to 2006-06-22

Consequential And Related Amendments

Marginal note:1992, c. 48, Sch.

Children’s Special Allowances Act

169. The Children’s Special Allowances Act is amended by adding the following after section 2:

Marginal note:Interpretation

  • 2.1 (1) Except for the purposes of sections 2, 3, 3.1 and 8, the expression “special allowance” is to be read as including the special allowance supplement described in section 3.1.

  • Marginal note:Interpretation

    (2) For the purposes of the payment of a special allowance supplement under section 3.1, the reference to “January 1993” in paragraph 4(2)(c) is to be read as a reference to “July 2006”.

170. The Act is amended by adding the following after section 3:

Marginal note:Monthly special allowance supplement

3.1 If a special allowance is payable under section 3 for a child under the age of six, there shall be added to that special allowance a special allowance supplement in the amount of $100 to be paid out of the Consolidated Revenue Fund.

171. Paragraph 4(4)(d) of the Act is replaced by the following:

  • (d) reaches eighteen years of age or, in the case of a special allowance supplement paid under section 3.1, reaches six years of age.

Marginal note:1996, c. 23

Employment Insurance Act

172. The definition “income” in section 144 of the Employment Insurance Act is replaced by the following:

“income”

« revenu »

“income” of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were

  • (a) deductible under paragraphs 60(v.1), (w) and (y) of that Act,

  • (b) included in respect of a gain from a disposition of property to which section 79 of that Act applies, or

  • (c) included under subsection 56(6) of that Act;

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

Income Tax Act

  • 173. (1) Section 56 of the Income Tax Act is amended by adding the following after subsection (5):

    • Marginal note:Child care benefit

      (6) There shall be included in computing the income of a taxpayer for a taxation year the total of all amounts each of which is a benefit paid under section 4 of the Universal Child Care Benefit Act that is received in the taxation year by

      • (a) the taxpayer, if

        • (i) the taxpayer does not have a spouse or common-law partner at the end of the year, or

        • (ii) the income, for the taxation year, of the person who is the taxpayer’s spouse or common-law partner at the end of the taxation year is equal to or greater than the income of the taxpayer for the taxation year; or

      • (b) the taxpayer’s spouse or common-law partner at the end of the taxation year, if the income of the spouse or common-law partner for the taxation year is greater than the taxpayer’s income for the taxation year.

  • (2) Subsection (1) applies to amounts received after June 30, 2006.