Marginal note:2012, c. 19

• 36. (1) In this section, “other Act” means the Jobs, Growth and Long-term Prosperity Act.

• (2) On the first day on which both section 687 of the other Act and subsection 26(1) of this Act are in force, paragraph 56(1)(a.3) of the Income Tax Act, as enacted by subsection 26(1) of this Act, is replaced by the following:

  • 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 Human Resources and Skills 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;

• (3) On the first day on which both section 687 of the other Act and section 29 of this Act are in force, subparagraph 241(4)(d)(x.1) of the Income Tax Act, as enacted by section 29 of this Act, is replaced by the following:

  • (x.1) to an official of the Department of Human Resources and Skills Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Human Resources and Skills 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,

COMING INTO FORCE

Marginal note:Order in council

• 37. (1) Subsection 2(1) and section 5 come into force on a day to be fixed by order of the Governor in Council.

• Marginal note:January 1, 2013 or royal assent

  (2) Subject to subsection (3), subsection 2(2) and sections 6, 8 and 9 come into force on the later of January 1, 2013, and the day on which this Act receives royal assent.

• Marginal note:Order in council if before January 1, 2013

  (3) Subsection 2(2) and sections 6, 8 and 9 come into force on a day to be fixed by order of the Governor in Council if the order is made before January 1, 2013.

• Marginal note:Order in council

  (4) Sections 13, 14, 17 to 20 and 22 to 25 come into force on a day to be fixed by order of the Governor in Council.

• Marginal note:Order in council

  (5) Sections 15, 16 and 21 come into force on a day to be fixed by order of the Governor in Council.