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

Assented to 2001-06-14

 Clause (f)(ii)(B) of the definition “small business property” in subsection 206(1) of the Act is replaced by the following:

  • (B) the annuitant under the particular fund or plan (or the spouse, common-law partner, former spouse or former common-law partner of that annuitant) is also the annuitant under the fund or plan referred to in clause (A), or

  • (iii) an annuitant under a registered retirement income fund or registered retirement savings plan that governs the taxpayer, or a spouse, common-law partner, former spouse or former common-law partner of that annuitant;

  •  (1) Subject to subsection (2), sections 238 to 247 apply to the 2001 and following taxation years.

  • (2) If a taxpayer and a person have jointly elected pursuant to section 144 of the Modernization of Benefits and Obligations Act, in respect of the 1998, 1999 or 2000 taxation years, sections 238 to 247 apply to the taxpayer and the person in respect of the applicable taxation year and subsequent taxation years.

PART 4R.S., c. 2 (5th Supp.)INCOME TAX APPLICATION RULES

  •  (1) Subsection 26(30) of the Income Tax Application Rules is replaced by the following:

    • Marginal note:Additions to taxable Canadian property

      (30) Subsections (1.1) to (29) do not apply to a disposition by a non-resident person of a property

      • (a) that the person last acquired before April 27, 1995;

      • (b) that would not be a taxable Canadian property immediately before the disposition if section 115 of the amended Act were read as it applied to dispositions that occurred on April 26, 1995; and

      • (c) that would be a taxable Canadian property immediately before the disposition if section 115 of the amended Act were read as it applied to dispositions that occurred on January 1, 1996.

  • (2) Subsection (1) applies to dispositions that occur after October 1, 1996.

PART 51991, c. 49AN ACT TO AMEND THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE CULTURAL PROPERTY EXPORT AND IMPORT ACT, THE INCOME TAX CONVENTIONS INTERPRETATION ACT, THE TAX COURT OF CANADA ACT, THE UNEMPLOYMENT INSURANCE ACT, THE CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT, THE CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT AND CERTAIN RELATED ACTS

  •  (1) Subsection 236(1) of An Act to amend the Income Tax Act, the Canada Pension Plan, the Cultural Property Export and Import Act, the Income Tax Conventions Interpretation Act, the Tax Court of Canada Act, the Unemployment Insurance Act, the Canada-Newfoundland Atlantic Accord Implementation Act, the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and certain related Acts, is amended

    • (a) by replacing the reference to the words “3/4 of the amount determined under subparagraph (i) in respect of him” in paragraph 26(5)(d) of An Act to amend the Income Tax Act and a related Act, chapter 55 of the Statutes of Canada, 1986, with a reference to the words “the amount determined when the fraction required to be used by him in the year or fiscal period under paragraph 38(a) or (b) is multiplied by the amount determined under subparagraph (i) in respect of him”; and

    • (b) by replacing the reference to the words “3/4 of the amount determined under subparagraph (i) in respect of the proprietor” in paragraph 26(5)(e) of An Act to amend the Income Tax Act and a related Act, chapter 55 of the Statutes of Canada, 1986, with a reference to the words “the amount determined when the fraction required to be used by the proprietor in the year or fiscal period under paragraph 38(a) or (b) is multiplied by the amount determined under subparagraph (i) in respect of the proprietor”.

  • (2) Subsection (1) is deemed to have come into force on December 19, 1986.

PART 61998, c. 19INCOME TAX AMENDMENTS ACT, 1997

  •  (1) Subparagraph 131(11)(b)(iv) of the Income Tax Amendments Act, 1997 is replaced by the following:

    • (iv) the disposition is made by

      • (A) the individual or the individual’s spouse or common-law partner,

      • (B) the estate of the individual or of the individual’s spouse or common-law partner within the estate’s first taxation year,

      • (C) the particular trust where it is a post-1971 spousal or common-law partner trust or a trust described in paragraph 104(4)(a.1) of the Income Tax Act, the individual’s spouse or common-law partner, as the case may be, is the beneficiary referred to in subparagraph (i) and the disposition occurs before the end of the trust’s third taxation year that begins after the death of the individual’s spouse or common-law partner, as the case may be, or

      • (D) a trust described in paragraph 73(1.01)(c) of that Act created by the individual, or a trust described in paragraph 70(6)(b) of that Act created by the individual’s will in respect of the individual’s spouse or common-law partner, before the end of the trust’s third taxation year that begins after the death of the individual or the individual’s spouse or common-law partner, as the case may be;

  • (2) Subsection (1) applies to the 2000 and subsequent taxation years; and

    • (a) in respect of the 1998 and 1999 taxation years, where a taxpayer and a person who would have been the taxpayer’s common-law partner in the 1998 or 1999 taxation year jointly elect under section 144 of the Modernization of Benefits and Obligations Act to have sections 130 to 142 of that Act apply, if applicable, to the 1998 or 1999 taxation year, subparagraph 131(11)(b)(iv) of the Income Tax Amendments Act, 1997, as enacted by subsection (1), shall be read as follows for the applicable year:

      • (iv) the disposition is made by

        • (A) the individual or the individual’s spouse or common-law partner,

        • (B) the estate of the individual or of the individual’s spouse or common-law partner within the estate’s first taxation year,

        • (C) the particular trust where it is a trust described in paragraph 104(4)(a) or (a.1) of the Income Tax Act in respect of a spouse or common-law partner, the spouse or common-law partner is the beneficiary referred to in subparagraph (i) and the disposition occurs before the end of the trust’s third taxation year that begins after the death of the spouse or common-law partner, or

        • (D) a trust described in paragraph 73(1)(c) of that Act created by the individual in respect of the individual’s spouse or common-law partner, or a trust described in paragraph 70(6)(b) of that Act created by the individual’s will in respect of the individual’s spouse or common-law partner, before the end of the trust’s third taxation year that begins after the death of the spouse or common-law partner;

    • (b) in respect of the 2000 taxation year, where a joint election has not been filed by the taxpayer and a person who would have been the taxpayer’s common-law partner in the year 2000 to have sections 130 to 142 of the Modernization of Benefits and Obligations Act apply to the year 2000, subparagraph 131(11)(b)(iv) of the Income Tax Amendments Act, 1997, as enacted by subsection (1), shall be read as follows for that year, namely;

      • (iv) the disposition is made by

        • (A) the individual or the individual’s spouse,

        • (B) the estate of the individual or of the individual’s spouse within the estate’s first taxation year,

        • (C) the particular trust where it is a post-1971 spousal or common-law partner trust or a trust described in paragraph 104(4)(a.1) of the Income Tax Act, the individual or the individual’s spouse, as the case may be, is the beneficiary referred to in subparagraph (i) and the disposition occurs before the end of the trust’s third taxation year that begins after the death of the individual or the individual’s spouse, as the case may be, or

        • (D) a trust described in paragraph 73(1.01)(c) of that Act created by the individual, or a trust described in paragraph 70(6)(b) of that Act created by the individual’s will in respect of the individual’s spouse, before the end of the trust’s third taxation year that begins after the death of the individual or the individual’s spouse, as the case may be;

  •  (1) Section 206 of the Act is amended by replacing the references to “1999” with references to “2001”.

  • (2) Subsection (1) applies to taxation years that end after 1998.

PART 71999, c. 22INCOME TAX AMENDMENTS ACT, 1998

  •  (1) Subsection 82(8) of the Income Tax Amendments Act, 1998 is replaced by the following:

    • (8) Subsection (4) applies after February 24, 1998 except that, if on that day an individual who would, but for a tax treaty (as defined in subsection 248(1) of the Income Tax Act, as amended by this Act), be resident in Canada for the purposes of the Income Tax Act is, under the tax treaty, resident in another country, subsection (4) does not apply to the individual until the first time after February 24, 1998 at which the individual becomes, under a tax treaty, resident in a country other than Canada.

  • (2) Subsection (1) is deemed to have come into force on June 17, 1999.

PART 8R.S., c. C-8CANADA PENSION PLAN

  •  (1) The portion of subsection 12(1) of the Canada Pension Plan before paragraph (a) is replaced by the following:

    Marginal note:Amount of contributory salary and wages
    • 12. (1) The amount of the contributory salary and wages of a person for a year is the person’s income for the year from pensionable employment, computed in accordance with the Income Tax Act (read without reference to subsection 7(8) of that Act), plus any deductions for the year made in computing that income otherwise than under paragraph 8(1)(c) of that Act, but does not include

  • (2) Subsection (1) applies to the 2000 and subsequent taxation years.

PART 9R.S., c. 1 (2nd Supp.)CUSTOMS ACT

 The Customs Act is amended by adding the following after section 153:

Marginal note:Hindering an officer

153.1 No person shall, physically or otherwise, do or attempt to do any of the following:

  • (a) interfere with or molest an officer doing anything that the officer is authorized to do under this Act; or

  • (b) hinder or prevent an officer from doing anything that the officer is authorized to do under this Act.

 The Act is amended by adding the following after section 160:

Marginal note:Penalty for hindering an officer

160.1 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (a) a fine of not less than $1,000 and not more than $25,000; or

  • (b) both a fine described in paragraph (a) and imprisonment for a term not exceeding twelve months.

 
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