An Act to implement certain provisions of the budget tabled in Parliament on March 23, 2004 (S.C. 2004, c. 22)
Full Document:
Assented to 2004-05-14
Payment to Saskatchewan
Marginal note:Payment of $120,000,000
9. (1) The Minister of Finance may make a cash payment of one hundred and twenty million dollars to the Province of Saskatchewan.
Marginal note:Payment out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the time and in the manner that the Minister of Finance considers appropriate.
Appropriations for Grants
Canada Foundation for Sustainable Development Technology
Marginal note:$200,000,000 granted
10. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of the Environment and the Minister of Natural Resources, be paid and applied a sum not exceeding two hundred million dollars for payment to the Canada Foundation for Sustainable Development Technology for its use.
Canada Health Infoway Inc.
Marginal note:$100,000,000 granted
11. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Health, be paid and applied a sum not exceeding one hundred million dollars for payment to the Canada Health Infoway Inc. for its use.
Amendments to the Canada Foundation for Sustainable Development Technology Act
Marginal note:2001, c. 23
12. The definition “eligible project” in section 2 of the Canada Foundation for Sustainable Development Technology Act is replaced by the following:
“eligible project”
« travaux admissibles »
“eligible project” means a project carried on, or to be carried on, primarily in Canada by an eligible recipient to develop and demonstrate new technologies to promote sustainable development, including technologies to address issues related to climate change and the quality of air, water and soil.
13. Subparagraph 11(a)(i) of the Act is replaced by the following:
(i) persons engaged in the development and demonstration of technologies to promote sustainable development, including technologies to address issues related to climate change and the quality of air, water and soil,
14. Subparagraph 15(a)(i) of the Act is replaced by the following:
(i) persons engaged in the development and demonstration of technologies to promote sustainable development, including technologies to address issues related to climate change and the quality of air, water and soil,
PART 4AMENDMENTS TO THE CANADA PENSION PLAN
R.S., c. C8Canada Pension Plan
15. Section 9 of the Canada Pension Plan is renumbered as subsection 9(1) and is amended by adding the following:
Marginal note:Succession of employers
(2) If, in a year after 2003, one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement of the former employer or by operation of law — of all or part of a business of the former employer, the successor employer may, for the application of subsections (1) and 8(1) and section 21, take into account the amounts paid, deducted, remitted or contributed under this Act by the former employer in respect of the year in relation to the employment of the employee as if they had been paid, deducted, remitted or contributed by the successor employer. If the employer takes those amounts into account with respect to the employer's contributions, the employer shall also take them into account with respect to the employee's contributions.
Marginal note:Selfemployment succeeded by employment
(3) For the application of subsections (1) and 8(1) and section 21, if a person, in a year after 2003, is selfemployed, ceases to be selfemployed and becomes an employee of a corporation controlled by the person, the corporation may
(a) take into account the amount of contributory selfemployed earnings of the person in the year as contributory salary and wages paid by the corporation to the employee in that year; and
(b) take into account one half of the contributions by the person in respect of selfemployed earnings in the year as an amount deducted, remitted or contributed in relation to employee's contributions for that year, and one half of that amount as an amount remitted or contributed in relation to employer's contributions for that year.
16. Section 10 of the Act is renumbered as subsection 10(1) and is amended by adding the following:
Marginal note:Employment succeeded by selfemployment
(2) For the purpose of subsection (1), if a person, in a year after 2003, is an employee of a corporation controlled by the person, ceases to be employed by that corporation and becomes selfemployed, the person may
(a) take into account the amount of contributory salary and wages paid by the corporation to the employee in the year as contributory selfemployed earnings of the person in the year; and
(b) take into account the amounts deducted, remitted or contributed by the corporation in relation to the employee's contributions and the employer's contributions in respect of the person for the year as contributions by the person in respect of selfemployment earnings in that year.
Marginal note:2001, c. 17, s. 254(1)
17. The portion of subsection 12(1) of the English version of the Act 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 any such income received by the person
18. (1) Subsection 38(3) of the Act is replaced by the following:
Marginal note:Refund of amount deducted in excess of required amount — employee
(3) Despite anything in this Part, if an employee applies to the Minister and satisfies the Minister that, for any year, the amount deducted from the employee's remuneration exceeds the contribution for the year required of the employee under subsection 8(1), the Minister may refund the amount of the excess. The application must be made within four years after the end of the year.
Marginal note:Refund of amount remitted in excess of required amount — employer
(3.1) Subject to subsection (3.2) but despite any other provision of this Part, if an employer applies to the Minister and satisfies the Minister that, for any year, the amount remitted by the employer as employer's contributions with respect to an employee exceeds the contribution for the year required of the employer under section 9 with respect to the employee, the Minister may refund the amount of the excess. The application must be made within four years after the end of the year.
Marginal note:No refund of employers' contributions
(3.2) No refund may be made of any contribution required to be made as an employer's contribution under section 9.
(2) Subsection (1) is deemed to have come into force on March 18, 2003.
19. Subsection 40(1) of the Act is amended by adding the following after paragraph (f):
(f.1) providing for the right of a person to whom a provision of this Act applies or extends by virtue of a regulation made under paragraph (f) to recover from the employer any amounts that the person becomes liable to pay by virtue of that regulation;
20. The Act is amended by adding the following after section 70:
Marginal note:Reinstatement of disability pension
70.1 (1) Subject to this section, a person who has ceased to receive a disability pension because they have returned to work is entitled to have that disability pension reinstated if, within two years after the month in which they ceased to receive the disability pension, they become incapable again of working.
Marginal note:Request for reinstatement
(2) A request by a person for reinstatement of a disability pension shall be made to the Minister in accordance with the regulations. Subsections 60(2), (4), (5) and (8) to (12) apply to the request, with any modifications that the circumstances require.
Marginal note:Consideration and approval of request by Minister
(3) The Minister shall approve a request made by a person under subsection (2) if the Minister is satisfied that
(a) the person has a severe and prolonged mental or physical disability that is the same as, or is related to, the disability that entitled the person to receive the disability pension that is the subject of the request;
(b) not more than two years have elapsed from the month in which the person ceased to receive the disability pension to the month when they became incapable again of working; and
(c) the person had not reached sixtyfive years of age and was not receiving a retirement pension in the month in which they became incapable again of working.
Marginal note:Reinstatement of disabled contributor's child benefit
(4) On reinstatement of a disability pension under subsection (3), the Minister shall approve the reinstatement of a disabled contributor's child benefit that had been payable to the child of the person whose disability pension is reinstated if the Minister is satisfied that the child meets the requirements under this Act for payment of a disabled contributor's child benefit.
Marginal note:Notification of decision — disability pension
(5) The Minister shall in writing inform a person who makes a request for reinstatement of a disability pension of the Minister's decision whether or not to approve the request.
Marginal note:Notification of decision — disabled contributor's child benefit
(6) The Minister shall in writing inform a person who has made a request for reinstatement of a disability pension, a child of that person or, in relation to that child, a person or agency referred to in section 75 of the Minister's decision whether or not to approve a disabled contributor's child benefit.
Marginal note:Application of provisions — disability pension
(7) The provisions of this Act that apply to a disability pension, except paragraphs 42(2)(b), 44(1)(b) and 44(2)(a) and section 69, apply to a disability pension that is reinstated under this section, with any modifications that the circumstances require.
Marginal note:Application of provisions — disabled contributor's child benefit
(8) The provisions of this Act that apply to a disabled contributor's child benefit, except paragraphs 44(1)(e) and 44(2)(a) and subsection 74(2), apply to a disabled contributor's child benefit that is reinstated under this section, with such modifications as the circumstances require.
Marginal note:Amount of disability pension and survivor's pension
(9) Despite subsection (7) and subject to any division of unadjusted pensionable earnings under sections 55 to 55.3, the basic monthly amount of a disability pension that is reinstated, and the monthly amount of any survivor's pension under this Act that is payable to the person whose disability pension is reinstated, shall not be less than the amount that was payable for the month immediately preceding the month in which the pension ceased to be payable, adjusted annually in accordance with subsection 45(2).
Marginal note:Commencement of payments
(10) A disability pension or a contributor's child benefit that is reinstated pursuant to a request under this section is payable commencing with the month following the month in which the person who made the request under this section became incapable again of working.
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