Consequential And Related Amendments
Marginal note:1992, c. 48, Sch.
Children’s Special Allowances Act
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.
(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
« 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
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.
- Date modified: