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Budget Implementation Act, 2017, No. 1 (S.C. 2017, c. 20)

Assented to 2017-06-22

  •  (1) The description of C in the description of B in subsection 118.02(2) of the Act is replaced by the following:

    C
    is the total of all amounts each of which is the portion of the cost of an eligible public transit pass or of an eligible electronic payment card, attributable to the use of public commuter transit services in the taxation year and before July 2017 by the individual or by a person who is in the taxation year a qualifying relation of the individual, and
  • (2) Section 118.02 of the Act, as amended by subsection (1), is repealed.

  • (3) Subsection (1) applies to the 2017 taxation year.

  • (4) Subsection (2) applies to the 2018 and subsequent taxation years.

  •  (1) Clause (c)(i)(B) of the definition eligible individual in subsection 118.041(1) of the Act is replaced by the following:

    • (B) paragraph (d) of the description of B in that subsection where the qualifying individual is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or

  • (2) Subsection (1) applies to the 2017 and subsequent taxation years.

  •  (1) Section 118.2 of the Act is amended by adding the following after subsection (2.1):

    • Marginal note:Fertility expenses

      (2.2) An amount is deemed to be a medical expense of an individual for the purposes of this section if the amount

      • (a) is paid for the purpose of a patient (within the meaning of subsection (2)) conceiving a child; and

      • (b) would be a medical expense of the individual (within the meaning of subsection (2)) if the patient were incapable of conceiving a child because of a medical condition.

  • (2) Subsection (1) applies to the 2017 and subsequent taxation years. However, if an individual makes a request for a refund in respect of a taxation year to the Minister of National Revenue within the time limit specified in paragraph 164(1.5)(a) of the Act, subsection (1) also applies in respect of that taxation year.

  •  (1) The portion of paragraph 118.3(1)(a.2) of the Act before subparagraph (i) is replaced by the following:

    • (a.2) in the case of an impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a single basic activity of daily living is markedly restricted or would be so restricted but for therapy referred to in paragraph (a.1), a medical practitioner has certified in prescribed form that the impairment is a severe and prolonged impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted, but for therapy referred to in paragraph (a.1), where the medical practitioner is a medical doctor, a nurse practitioner or, in the case of

  • (2) Subparagraphs 118.3(1)(a.3)(i) and (ii) of the Act are replaced by the following:

    • (i) an impairment with respect to the individual’s ability in feeding or dressing themself, or in walking, a medical doctor, a nurse practitioner or an occupational therapist, and

    • (ii) in the case of any other impairment, a medical doctor or nurse practitioner,

  • (3) Clause 118.3(2)(a)(i)(B) of the Act is replaced by the following:

    • (B) paragraph (d) of that description where the person is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or

  • (4) Subsections (1) and (2) apply in respect of certifications made after March 21, 2017.

  • (5) Subsection (3) applies to the 2017 and subsequent taxation years.

  •  (1) The portion of subsection 118.4(2) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Reference to medical practitioners, etc.

      (2) For the purposes of sections 63, 64, 118.2, 118.3 and 118.6, a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, nurse practitioner, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist or speech-language pathologist is a reference to a person authorized to practise as such,

  • (2) Subsection (1) is deemed to have come into force on March 22, 2017.

  •  (1) Subparagraph 118.5(1)(a)(ii.1) of the Act is replaced by the following:

    • (ii.1) are paid to an educational institution described in subparagraph (i) in respect of courses that are not at the post-secondary school level, if

      • (A) the individual had not attained the age of 16 years before the end of the year, or

      • (B) the purpose of the individual’s enrolment at the institution cannot reasonably be regarded as being to provide the individual with skills, or to improve the individual’s skills, in an occupation,

  • (2) Subsection (1) applies to the 2017 and subsequent taxation years.

  •  (1) The portion of the definition qualifying educational program in subsection 118.6(1) of the Act before paragraph (a) is replaced by the following:

    qualifying educational program

    qualifying educational program means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program and, in respect of a program at an institution described in the definition designated educational institution (other than an institution described in subparagraph (a)(ii) of that definition), that is a program that does not consist primarily of research (unless the program leads to a diploma from a college or a Collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree) but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than

  • (2) The portion of paragraph (c) of the definition qualifying student in subsection 118.6(1) of the Act before subparagraph (i) is replaced by the following:

    • (c) in the case of an individual who is enrolled in a program (other than a program at the post-secondary school level) at a designated educational institution described in subparagraph (a)(i) of the definition designated educational institution or who is enrolled in a program at a designated educational institution described in subparagraph (a)(ii) of that definition,

  • (3) The definition qualifying student in subsection 118.6(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

    • (d) in the case of an individual who is enrolled at a designated educational institution described in paragraph (c) of the definition designated educational institution, is enrolled in a program that is at the post-secondary level; (étudiant admissible)

  • (4) Subsections (1) to (3) apply to the 2017 and subsequent taxation years.

  •  (1) Section 118.92 of the Act is replaced by the following:

    Marginal note:Ordering of credits

    118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.

  • (2) Subsection (1) applies to the 2018 and subsequent taxation years.

  •  (1) Subparagraph 122.3(1)(e)(iii) of the Act is replaced by the following:

    • (iii) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b), or deductible under paragraph 110(1)(d.2), (d.3), (f) or (g), in computing the individual’s taxable income for the year.

  • (2) Subsection (1) comes into force on January 1, 2018.

 
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