Children’s Special Allowances Act (S.C. 1992, c. 48, Sch.)

Short Title

Marginal note:Short title

1 This Act may be cited as the Children’s Special Allowances Act.

Interpretation

Marginal note:Definitions

2 In this Act,

child

child means an individual who ordinarily resides in Canada and who is less than eighteen years of age; (enfant)

Indigenous governing body

Indigenous governing body means an Indigenous governing body (as defined in section 1 of An Act respecting First Nations, Inuit and Métis children, youth and families) that

• (a) has given notice under subsection 20(1) of that Act;

• (b) has requested a coordination agreement under subsection 20(2) of that Act; or

• (c) meets prescribed conditions; (corps dirigeant autochtone)

Minister

Minister means the Minister of National Revenue; (ministre)

prescribed

prescribed means prescribed by regulations; (Version anglaise seulement)

special allowance

special allowance means an amount payable in respect of a child pursuant to section 3. (allocation spéciale)

2.1 [Repealed, 2016, c. 7, s. 50]

Special Allowances Payable

Marginal note:Monthly special allowance

• 3 (1) Subject to this Act, there shall be paid out of the Consolidated Revenue Fund, for each month, a special allowance in the amount determined for that month by or pursuant to section 8 in respect of each child who

  • (a) resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal and is maintained by

    • (i) a department or agency of the government of Canada or a province, or

    • (ii) an agency appointed by a province, including an authority established under the laws of a province, or by an agency appointed by such an authority, for the purpose of administering any law of the province for the protection and care of children;

  • (b) is maintained by an institution licensed or otherwise authorized under the law of the province to have the custody or care of children; or

  • (c) resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under the laws of an Indigenous governing body and is maintained by

    • (i) the Indigenous governing body,

    • (ii) a department or agency of the Indigenous governing body, or

    • (iii) an agency appointed by the Indigenous governing body, including an authority established under the laws of the Indigenous governing body, or by an agency appointed by such an authority, for the purpose of administering any law of the Indigenous governing body for the protection and care of children.

• Marginal note:Use of special allowance

  (2) A special allowance shall be applied exclusively toward the care, maintenance, education, training or advancement of the child in respect of whom it is paid.

3.1 [Repealed, 2016, c. 7, s. 51]

Marginal note:Application for special allowance

• 4 (1) A special allowance is not payable in respect of a child for any month unless

  • (a) an application therefor has been made in the prescribed manner by the department, agency, institution or Indigenous governing body referred to in subsection 3(1) that maintains the child; and

  • (b) payment of the special allowance has been approved under this Act.

• Marginal note:Commencement of special allowance

  (2) Subject to subsections (3) and (4), where payment of a special allowance is approved in respect of a child, payment thereof shall commence with the month following the month in which the application therefor is received, but where a special allowance would have been payable before that month if an application therefor had been received, the special allowance is payable for each month commencing with the latest of

  • (a) the eleventh month preceding the month in which the application was received,

  • (b) the month in which a special allowance would first have been payable if an application therefor had been received, and

  • (c) January 1993.

• Marginal note:No allowance payable

  (3) No special allowance is payable for the month in which the child in respect of whom the special allowance is payable commences to be maintained by a department, agency, institution or Indigenous governing body, and no special allowance is payable in respect of a child for the month in which the child is born or commences to reside in Canada.

• Marginal note:When special allowance ceases

  (4) A special allowance ceases to be payable with the payment for the month in which the child in respect of whom the special allowance is payable

  • (a) ceases to be maintained by the department, agency, institution or Indigenous governing body;

  • (b) ceases to reside in Canada;

  • (c) dies; or

  • (d) reaches 18 years of age.

Marginal note:Recipient of special allowance

5 Where payment of a special allowance is approved in respect of a child, the special allowance shall, in such manner and at such times as are determined by the Minister, be paid to the department, agency, institution or Indigenous governing body referred to in subsection 3(1) that maintains the child or, in the prescribed circumstances, to a foster parent.

Marginal note:Report

6 Where a special allowance ceases to be payable in respect of a child for a reason referred to in paragraph 4(4)(a), (b) or (c), the chief executive officer of the department, agency, institution or Indigenous governing body that made the application under paragraph 4(1)(a) in respect of the child shall, as soon as possible after the special allowance ceases to be payable in respect of the child, notify the Minister in the prescribed form and manner.

Protection of Special Allowances

Marginal note:Special allowance not to be assigned or charged

7 A special allowance is not subject to tax under any Act of Parliament and shall not be assigned, charged, attached, anticipated or given as security, and a special allowance is payable subject to those conditions.

Amount of Special Allowances

Marginal note:Calculation of amount

• 8 (1) The amount of special allowance to be paid in respect of a child for a month is one twelfth of the total of

  • (a) if the child has not reached the age of six years at the beginning of the month, the amount expressed in dollars in paragraph (a) of the description of E in subsection 122.61(1) of the Income Tax Act,

  • (b) if the child is six years of age or older at the beginning of the month, the amount expressed in dollars in paragraph (b) of the description of E in subsection 122.61(1) of the Income Tax Act, and

  • (c) if an amount may be deducted under section 118.3 of theIncome Tax Act in respect of the child for the taxation year that includes the month, the amount expressed in dollars in the description of N in subsection 122.61(1) of that Act.

• Marginal note:Calculation of amount — COVID-19

  (1.1) The amount of special allowance to be paid in respect of a child for a month, in addition to the amount determined under subsection (1), is $300, if

  • (a) the child has not reached the age of six years at the beginning of the month; and

  • (b) the month is

    • (i) January 2021,

    • (ii) April 2021,

    • (iii) July 2021, or

    • (iv) October 2021.

• Marginal note:Rounding of amounts

  (2) In the event that an amount calculated pursuant to subsection (1) contains a fraction of a cent, the amount shall be rounded to the nearest whole cent or, if the result is equidistant from two whole cents, to the higher thereof.

Recovery of Special Allowances

Marginal note:Return of special allowance

• 9 (1) Any person, department, agency, institution or Indigenous governing body that has received or obtained by cheque or otherwise payment of a special allowance under this Act to which the person, department, agency, institution or Indigenous governing body is not entitled, or payment in excess of the amount to which the person, department, agency, institution or Indigenous governing body is entitled, shall, as soon as possible, return the cheque or the amount of the payment, or the excess amount, as the case may be.

• Marginal note:Recovery of amount of payment

  (2) Where a person, department, agency, institution or Indigenous governing body has received or obtained payment of a special allowance under this Act to which the person, department, agency, institution or Indigenous governing body is not entitled, or payment in excess of the amount to which the person, department, agency, institution or Indigenous governing body is entitled, the amount of the special allowance or the amount of the excess, as the case may be, constitutes a debt due to Her Majesty.

• Marginal note:Deduction from subsequent special allowance

  (3) Where any person, department, agency, institution or Indigenous governing body has received or obtained payment of a special allowance under this Act to which the person, department, agency, institution or Indigenous governing body is not entitled, or payment in excess of the amount to which the person, department, agency, institution or Indigenous governing body is entitled, the amount of the special allowance or the amount of the excess, as the case may be, may be deducted and retained in such manner as is prescribed out of any special allowance to which the person, department, agency, institution or Indigenous governing body is or subsequently becomes entitled under this Act.

Information

Marginal note:Communication of privileged information

• 10 (1) Except as provided in this section or section 11, all information with respect to any individual obtained by the Minister in the course of the administration of this Act and the regulations or the carrying out of an agreement entered into under section 11 is privileged and no person shall knowingly make available or allow to be made available to any person not legally entitled thereto any such information.

• Marginal note:Release of information

  (2) Any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 may be communicated

  • (a) to any person if it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Income Tax Act, the Canada Disability Savings Act or the Canada Education Savings Act or a program administered under an agreement entered into under section 12 of the Canada Education Savings Act; and

  • (b) to the Department of Employment and Social Development, to the extent that the communication is required for the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19).

• Marginal note:Release of information to members of Parliament

  (2.1) Any information with respect to an individual obtained pursuant to this Act or the regulations may be made available or allowed to be made available to a member of Parliament where such information is necessary to respond to a request made by or on behalf of that individual to the member of Parliament for information in relation to that individual.

• Marginal note:Evidence and production of documents

  (3) Notwithstanding any other Act or law, no officer or employee of Her Majesty shall be required, in connection with any legal proceedings, to produce or to give evidence relating to any information that is privileged under subsection (1).

• Marginal note:Application of subsections (1) and (3)

  (4) Subsections (1) and (3) do not apply in respect of

  • (a) proceedings relating to the administration or enforcement of this Act; or

  • (b) proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information, under an Act of Parliament, where the disclosure of information is required for the purpose of complying with a subpoena or warrant issued by a court or an order made by a court.

• Marginal note:Offence

  (5) Every person who knowingly contravenes this section by communicating or allowing to be communicated to any person privileged information or by allowing any person to inspect or have access to any statement or other writing containing any such information is guilty of an offence punishable on summary conviction.