Canada Education Savings Act

Marginal note:Definitions

• 2 (1) The definitions in this subsection apply in this Act.

  Canada Learning Bond

  bon d’études

  Canada Learning Bond means the bond payable or paid under section 6. (bon d’études)

  CES grant

  subvention pour l’épargne-études

  CES grant means a Canada Education Savings grant payable or paid under section 5 or under Part III.1 of the Department of Human Resources Development Act, as it read immediately before the coming into force of section 19 of this Act. (subvention pour l’épargne-études)

  child tax benefit

  prestation fiscale pour enfants

  child tax benefit means a deemed overpayment under Subdivision a.1 of Division E of Part I of the Income Tax Act. (prestation fiscale pour enfants)

  first threshold

  premier seuil

  first threshold for a particular year means the dollar amount referred to in paragraph 117(2)(a) of the Income Tax Act, as adjusted under that Act for the particular year. (premier seuil)

  national child benefit supplement

  supplément de la prestation nationale pour enfants

  national child benefit supplement means that portion of a child tax benefit determined under the description of C in subsection 122.61(1) of the Income Tax Act. (supplément de la prestation nationale pour enfants)

  prescribed

  Version anglaise seulement

  prescribed means prescribed by regulations. (Version anglaise seulement)

  primary caregiver

  responsable

  primary caregiver means

  • (a) in the case of a beneficiary who is a qualified dependant in respect of whom a child tax benefit is payable, the eligible individual in respect of the beneficiary; and

  • (b) in the case of a beneficiary in respect of whom a special allowance is payable under the Children’s Special Allowances Act, the department, agency or institution that maintains the beneficiary. (responsable)

  second threshold

  deuxième seuil

  second threshold for a particular year means the higher dollar amount referred to in paragraph 117(2)(b) of the Income Tax Act, as adjusted under that Act for the particular year. (deuxième seuil)

• Marginal note:Income Tax Act expressions

  (2) Unless a contrary intention appears, in this Act

  • (a) the expressions adjusted income, eligible individual and qualified dependant have the meanings assigned by section 122.6 of the Income Tax Act;

  • (b) the expressions beneficiary, contribution, designated provincial program, promoter, registered education savings plan, subscriber and trust have the meanings assigned by section 146.1 of the Income Tax Act; and

  • (c) any other expression has the meaning assigned by the Income Tax Act.