Income Tax Amendments Act, 2000 (S.C. 2001, c. 17)

Assented to 2001-06-14

R.S., c. E-15Excise Tax Act

 Paragraph (a) of the definition “manufacturer or producer” in subsection 2(1) of the Excise Tax Act is replaced by the following:

  • (a) the assignee, trustee in bankruptcy, liquidator, executor, liquidator of a succession or curator of any manufacturer or producer and, generally, any person who continues the business of a manufacturer or producer or disposes of his assets in any fiduciary capacity, including a bank exercising any powers conferred upon it by the Bank Act and a trustee for bondholders,

Marginal note:R.S., c. 7 (2nd Supp.), s. 38(1)

 Subsection 81(1) of the Act is replaced by the following:

Marginal note:Certificate before distribution
  • 81. (1) Every executor, liquidator of a succession, administrator, assignee, liquidator or other like person, other than a trustee in bankruptcy, shall, before distributing any assets under his control in that capacity, obtain a certificate from the Minister certifying that no tax, penalty, interest or other sum under this Act, other than Part I, chargeable against or payable by that person in that capacity or chargeable against or payable in respect of those assets, remains unpaid or that security for the payment thereof has, in accordance with section 80.1, been accepted by the Minister.

Marginal note:1999, c. 17, s. 151

 Subsection 106.1(1) of the Act is replaced by the following:

Marginal note:Presumption
  • 106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner or an officer authorized by the Minister to exercise his powers or perform his duties or functions under this Act is deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner or officer, unless called into question by the Minister or by some person acting for the Minister or Her Majesty.

Marginal note:1997, c. 10, s. 1(12)

 The definition “personal representative” in subsection 123(1) of the Act is replaced by the following:

“personal representative”

« représentant personnel »

“personal representative”, of a deceased individual or the estate of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person who is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate;

Marginal note:1994, c. 9, s. 20(1)

 Paragraph 278(3)(d) of the Act is replaced by the following:

  • (d) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real estate or investing in mortgages or hypothecary claims on real estate.

PART 3R.S., c. 1 (5th Supp.)TECHNICAL AMENDMENTS TO THE INCOME TAX ACT

 The portion of subsection 54.1(1) of the English version of the Income Tax Act before paragraph (a) is replaced by the following:

Marginal note:Exception to principal residence rules
  • 54.1 (1) A taxation year in which a taxpayer does not ordinarily inhabit the taxpayer’s property as a consequence of the relocation of the taxpayer’s or the taxpayer’s spouse’s or common-law partner’s place of employment while the taxpayer, spouse or common-law partner, as the case may be, is employed by an employer who is not a person to whom the taxpayer or the spouse is related is deemed not to be a previous taxation year referred to in paragraph (d) of the definition “principal residence” in section 54 if

 Paragraph 60.01(b) of the French version of the Act is replaced by the following:

  • b) un montant visé à l’alinéa a) et qu’il est raisonnable de considérer comme provenant de cotisations que verse au mécanisme de retraite étranger une personne autre que le contribuable ou son époux ou conjoint de fait ou ex-époux ou ancien conjoint de fait.

 Paragraph (a) of the description of A in subsection 60.1(2) of the French version of the Act is replaced by the following:

  • a) l’époux ou le conjoint de fait ou l’ex-époux ou l’ancien conjoint de fait du contribuable,

 The portion of the definition “pre-1972 spousal trust” in subsection 108(1) of the Act after paragraph (b) is replaced by the following:

that, throughout the period beginning at the time it was created and ending at the earliest of January 1, 1993, the day on which the taxpayer’s spouse or common-law partner died and the particular time, was a trust under which the taxpayer’s spouse or common-law partner was entitled to receive all of the income of the trust that arose before the spouse’s or common-law partner’s death, unless a person other than the spouse or common-law partner received or otherwise obtained the use of any of the income or capital of the trust before the end of that period;

 The portion of subparagraph (a)(i) of the definition “interest in a family farm partnership” in subsection 110.6(1) of the English version of the Act after clause (E) is replaced by the following:

principally in the course of carrying on the business of farming in Canada in which the individual, a beneficiary referred to in clause (C) or a spouse, common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C) was actively engaged on a regular and continuous basis,

 The portion of subsection 118(5) of the English version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Support

    (5) No amount may be deducted under subsection (1) in computing an individual’s tax payable under this Part for a taxation year in respect of a person where the individual is required to pay a support amount (within the meaning assigned by subsection 56.1(4)) to the individual’s spouse or common-law partner or former spouse or common-law partner in respect of the person and the individual

 Paragraph 118.2(2)(q) of the English version of the Act is replaced by the following:

  • (q) as a premium, contribution or other consideration under a private health services plan in respect of one or more of the individual, the individual’s spouse or common-law partner and any member of the individual’s household with whom the individual is connected by blood relationship, marriage, common-law partnership or adoption, except to the extent that the premium, contribution or consideration is deducted under subsection 20.01(1) in computing an individual’s income from a business for any taxation year.

 Subparagraph 143(5)(b)(i) of the Act is replaced by the following:

  • (i) the individual is one of two individuals who were married to each other, or in a common-law partnership, at the end of a preceding taxation year of the trust and at the end of the particular year,

  •  (1) The definition “spousal plan” in subsection 146(1) of the English version of the Act is repealed.

  • (2) Subsection 146(1) of the English version of the Act is amended by adding the following in alphabetical order:

    “spousal or common-law partner plan”

    « régime au profit de l’époux ou du conjoint de fait »

    “spousal or common-law partner plan”, in relation to a taxpayer, means

    • (a) a registered retirement savings plan

      • (i) to which the taxpayer has, at a time when the taxpayer’s spouse or common-law partner was the annuitant under the plan, paid a premium, or

      • (ii) that has received a payment out of or a transfer from a registered retirement savings plan or a registered retirement income fund that was a spousal or common-law partner plan in relation to the taxpayer, or

    • (b) a registered retirement income fund that has received a payment out of or a transfer from a spousal or common-law partner plan in relation to the taxpayer;

  • (3) The portion of paragraph 146(5.1)(a) of the English version of the Act before subparagraph (i) is replaced by the following:

    • (a) the total of all amounts each of which is a premium paid by the taxpayer after 1990 and on or before the day that is 60 days after the end of the year under a registered retirement savings plan under which the taxpayer’s spouse or common-law partner (or, where the taxpayer died in the year or within 60 days after the end of the year, an individual who was the taxpayer’s spouse or common-law partner immediately before the death) was the annuitant at the time the premium was paid, other than the portion, if any, of the premium

  • (4) The portion of subsection 146(8.3) of the English version of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Spousal or common-law partner payments

      (8.3) Where at any time in a taxation year a particular amount in respect of a registered retirement savings plan that is a spousal or common-law partner plan in relation to a taxpayer is required by reason of subsection (8) or paragraph (12)(b) to be included in computing the income of the taxpayer’s spouse or common-law partner before the plan matures or as a payment in full or partial commutation of a retirement income under the plan and the taxpayer is not living separate and apart from the taxpayer’s spouse or common-law partner at that time by reason of the breakdown of their marriage or common-law partnership, there shall be included at that time in computing the taxpayer’s income for the year an amount equal to the lesser of

 
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