143. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 2 to this Act.

144. The following tariff items in the List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed:

Coming into Force

Marginal note:January 1, 2012

145. Sections 137 and 142 to 144 come into force on January 1, 2012.

PART 4FACILITATING LOW VALUE IMPORTS

1997, c. 36Customs Tariff

146. The List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by adding, in numerical order, the tariff provisions set out in Schedule 3 to this Act.

Coming into Force

Marginal note:January 1, 2012

147. This Part comes into force on January 1, 2012.

PART 52004, c. 26CANADA EDUCATION SAVINGS ACT

Amendments to the Act

• 148. (1) Section 5 of the Canada Education Savings Act is amended by adding the following after subsection (6):

  • Marginal note:Change in care

    (6.1) If, in a month following January in a particular year, an individual who was not the primary caregiver of a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual is the adjusted income used to determine the amount of a child tax benefit for the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established.

  • Marginal note:Change in care in December

    (6.2) In applying subsection (6.1) in respect of a beneficiary for whom the individual becomes the beneficiary’s primary caregiver in December, the reference to “the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established” in that subsection is to be read as a reference to “January of the next year”.

• (2) Subsection 5(7) of the French version of the Act is replaced by the following:

  • Marginal note:Désignation

    (7) La somme visée au paragraphe (4) est versée au fiduciaire de toute fiducie que le responsable du bénéficiaire au moment où la cotisation est versée désigne en la forme et selon les modalités que le ministre approuve.

• (3) Section 5 of the Act is amended by adding the following after subsection (7):

  • Marginal note:More than one primary caregiver

    (7.1) If there is more than one primary caregiver of the beneficiary at the time a contribution is made, the amount referred to in subsection (4) is to be paid to the trustee of the trust designated under subsection (7) to which a contribution is first made.

  • Marginal note:Additional grant less than maximum amount

    (7.2) For greater certainty, if there is more than one primary caregiver of the beneficiary and the total of all amounts paid under subsection (4) to the trustee of the trust to which a contribution is first made is less than the maximum amount that may be paid under that subsection, then amounts may be paid under that subsection to the trustee of a trust designated by any primary caregiver of the beneficiary.

Coming into Force

Marginal note:July 1, 2011

149. This Part is deemed to have come into force on July 1, 2011.

PART 6CHILDREN’S SPECIAL ALLOWANCES

1992, c. 48, Sch.Children’s Special Allowances Act

• 150. (1) The portion of paragraph 3(1)(a) of the Children’s Special Allowances Act after subparagraph (ii) is replaced by the following:

  and who 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; or

• Marginal note:Application

  (2) Paragraph 3(1)(a) of the Act, as amended by subsection (1), applies to special allowances payable for months after December 2011.

SOR/93-12Children’s Special Allowance Regulations

• 151. (1) Section 9 of the Children’s Special Allowance Regulations is replaced by the following:

  9. For the purposes of the Act, a child is considered to be maintained by an applicant in a month if

  • (a) the applicant, at the end of the month, provides for the child’s care, maintenance, education, training and advancement to a greater extent than any other department, agency or institution or any person; or

  • (b) the applicant is an entity referred to in paragraph 3(1)(a) or (b) of the Act that has applied in respect of a child who

    • (i) was formerly in the care of foster parents or was formerly maintained by an entity referred to in paragraph 3(1)(a) or (b) of the Act, and

    • (ii) has been placed in the permanent or temporary custody of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal who has received financial assistance from the applicant for the month in respect of the child’s maintenance.

• Marginal note:Application

  (2) Section 9 of the Regulations, as enacted by subsection (1), applies to special allowances payable for months after December 2011.

PART 7FEDERAL FINANCIAL ASSISTANCE FOR STUDENTS

1994, c. 28Canada Student Financial Assistance Act

Marginal note:2008, c. 28, s. 101(1)

152. Subsection 2(2) of the Canada Student Financial Assistance Act is replaced by the following: