Sustaining Canada’s Economic Recovery Act (S.C. 2010, c. 25)
Full Document:
Assented to 2010-12-15
Marginal note:2006, c. 4, s. 168
Universal Child Care Benefit Act
74. (1) Section 2 of the Universal Child Care Benefit Act is amended by adding the following in alphabetical order:
“shared-custody parent”
« parent ayant la garde partagée »
“shared-custody parent” has the meaning assigned by section 122.6 of the Income Tax Act.
(2) Subsection (1) applies after June 2011.
75. (1) Subsection 4(1) of the Act is replaced by the following:
Marginal note:Amount of payment
4. (1) The Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who is a qualified dependant of the eligible individual at the beginning of that month,
(a) a benefit of $50, if the eligible individual is a shared-custody parent of the qualified dependant; and
(b) a benefit of $100 in any other case.
(2) Subsection (1) applies to payments in respect of months after June 2011.
Marginal note:C.R.C., c. 945
Income Tax Regulations
76. (1) The definition “food waste” in subsection 1104(13) of the Income Tax Regulations is repealed.
(2) The definitions “biogas”, “district energy system” and “eligible waste fuel” in subsection 1104(13) of the Regulations are replaced by the following:
- “biogas”
“biogas” means the gas produced by the anaerobic digestion of organic waste that is sludge from an eligible sewage treatment facility, food and animal waste, manure, plant residue or wood waste. (biogaz)
- “district energy system”
“district energy system” means a system that is used primarily to provide heating or cooling by continuously circulating, from a central generation unit to one or more buildings through a system of interconnected pipes, an energy transfer medium that is heated or cooled using thermal energy. (réseau énergétique de quartier)
- “eligible waste fuel”
“eligible waste fuel” means biogas, bio-oil, digester gas, landfill gas, municipal waste, pulp and paper waste and wood waste. (combustible résiduaire admissible)
(3) Subsection 1104(13) of the Regulations is amended by adding the following in alphabetical order:
- “food and animal waste”
“food and animal waste” means organic waste that is disposed of in accordance with the laws of Canada or a province and that is
(a) generated during the preparation or processing of food for human or animal consumption;
(b) food that is no longer fit for human or animal consumption; or
(c) animal remains. (déchets alimentaires et animaux)
(4) Subsections (1) to (3) apply to property acquired after February 25, 2008, except that the definition “district energy system” in subsection 1104(13) of Regulations, as enacted by subsection (2), applies to property acquired after March 3, 2010.
- Date modified:
