• 24. (1) Section 152.11 of the Act is amended by adding the following after subsection (6):

  • Marginal note:Exception

    (6.1) A claim for benefits referred to in section 152.061 with respect to a critically ill child or children who are critically ill as a result of the same event must not be regarded as having been made on an earlier day under subsection (4) or (5) if

    • (a) at the time the claim is made, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;

    • (b) the beginning of the period referred to in subsection 152.061(3) or (4) has already been determined with respect to that child or those children and the claim would have the effect of moving the beginning of that period to an earlier date; or

    • (c) the claim is made in any other circumstances set out in the regulations.

• Marginal note:2009, c. 33, s. 16

  (2) Subsections 152.11(14) to (19) of the Act are replaced by the following:

  • Marginal note:Extension of benefit period

    (14) If, during a self-employed person’s benefit period, benefits were paid to the person for more than one of the reasons mentioned in paragraphs 152.14(1)(a) to (e), at least one of those benefits was paid for fewer than the applicable maximum number of weeks established for those reasons and the maximum total number of weeks established for those reasons is greater than 50, the benefit period is extended so that those benefits may be paid up to that maximum total number of weeks.

  • Marginal note:Maximum extension under subsections (11) to (14)

    (15) Subject to subsection (16), an extension under any of subsections (11) to (14) must not result in a benefit period of more than 104 weeks.

  • Marginal note:Maximum extension under subsection (14)

    (16) Unless the benefit period is also extended under any of subsections (11) to (13), an extension under subsection (14) must not result in a benefit period of more than the sum of two weeks and the total of the maximum number of weeks established under subsection 152.14(1) for each of the benefits paid to the self-employed person for one of the reasons mentioned in paragraphs 152.14(1)(a) to (e) during the person’s benefit period before it was extended under subsection (14).

• 25. (1) Subsection 152.14(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d):

  • (e) because the self-employed person is providing care or support to one or more critically ill children described in subsection 152.061(1), is 35.

• Marginal note:2009, c. 33, s. 16

  (2) Subsection 152.14(5) of the Act is replaced by the following:

  • Marginal note:Maximum — compassionate care benefits

    (5) Even if more than one claim is made under this Act, at least one of which is made under section 152.06 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.06 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is six weeks during the period of 26 weeks that begins on the first day of the week referred to in paragraph 152.06(3)(a).

  • Marginal note:Maximum — critically ill child

    (5.1) Even if more than one claim is made under this Act, at least one of which is made under section 152.061 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.061 — for the same reason and in respect of the same critically ill child, the maximum number of weeks of benefits payable under this Act in respect of that child is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.061(3)(a).

  • Marginal note:Maximum — critically ill children

    (5.2) Even if more than one claim is made under this Act, at least one of which is made under section 152.061 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.061 — for the same reason and in respect of the same children who are critically ill as a result of the same event, the maximum number of weeks of benefits payable under this Act in respect of those children is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.061(4)(a).

• Marginal note:2009, c. 33, s. 16

  (3) Subsection 152.14(8) of the Act is replaced by the following:

  • Marginal note:Combined weeks of benefits

    (8) In a self-employed person’s benefit period, the self-employed person may, subject to the applicable maximums, combine weeks of benefits to which they are entitled because of a reason mentioned in subsection (1), but the maximum number of combined weeks is 50. However, if the benefit period is extended under subsection 152.11(14), the maximum number of combined weeks equals the maximum number of weeks in the benefit period calculated under subsection 152.11(16) less two weeks.

CONSEQUENTIAL AMENDMENTS

R.S., c. 1 (5th Supp.)Income Tax Act

• 26. (1) Subsection 56(1) of the Income Tax Act is amended by adding the following after paragraph (a.2):

  • Marginal note:Parents of victims of crime

    (a.3) amounts received by the taxpayer in the year under a program established under the authority of the Department of Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code;

• (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013.

• 27. (1) Section 60 of the Act is amended by adding the following after paragraph (u):

  • Marginal note:Repayment — parents of victims of crime

    (v) the total of all amounts each of which is an amount paid in the year as a repayment of a benefit that was included because of paragraph 56(1)(a.3) in computing the taxpayer’s income for the year or a preceding taxation year;

• (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013.

• 28. (1) Subsection 153(1) of the Act is amended by adding the following after paragraph (d.1):

  • (d.2) an amount described in paragraph 56(1)(a.3),

• (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013.

29. Paragraph 241(4)(d) of the Act is amended by adding the following after subparagraph (x):

C.R.C., c. 945Income Tax Regulations

• 30. (1) The definition “remuneration” in subsection 100(1) of the Income Tax Regulations is amended by adding the following after paragraph (g):

  • (g.1) an amount that is required by paragraph 56(1)(a.3) of the Act to be included in computing a taxpayer’s income,

• (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013.

TRANSITIONAL PROVISIONS

Marginal note:Death or disappearance

31. Section 206.5 of the Canada Labour Code, as enacted by section 6, applies only with respect to a death or disappearance that occurs after the day on which section 6 comes into force.

Marginal note:Illness, injury or quarantine

32. Sections 18, 21 and 152.03 of the Employment Insurance Act, as amended by sections 15, 16 and 21, apply only to claims for benefits because of illness, injury or quarantine that are made for weeks that begin on or after the day on which sections 15, 16 and 21 come into force.

Marginal note:Child’s critical illness

33. Sections 23.2 and 152.061 of the Employment Insurance Act, as enacted by sections 18 and 23, apply to a claimant for any benefit period

• (a) that begins on or after the day on which sections 18 and 23 come into force; or

• (b) that has not ended before that day, but only for weeks of benefits that begin on or after that day.

COORDINATING AMENDMENTS

Marginal note:This Act

34. On the first day on which both subsections 2(1) and (2) of this Act are in force, the heading of Division VII of Part III of the Canada Labour Code is replaced by the following:

Marginal note:2000, c. 14

35. On the first day on which section 43 of the Budget Implementation Act, 2000 produces its effects, section 206.1 of the Canada Labour Code is replaced by the following: