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Children’s Special Allowances Act

Version of section 2 from 2022-06-23 to 2024-05-28:

Marginal note:Definitions

 In this Act,


child means an individual who ordinarily resides in Canada and who is less than eighteen years of age; (enfant)

Indigenous governing body

Indigenous governing body means an Indigenous governing body (as defined in section 1 of An Act respecting First Nations, Inuit and Métis children, youth and families) that

  • (a) has given notice under subsection 20(1) of that Act;

  • (b) has requested a coordination agreement under subsection 20(2) of that Act; or

  • (c) meets prescribed conditions; (corps dirigeant autochtone)


Minister means the Minister of National Revenue; (ministre)


prescribed means prescribed by regulations; (Version anglaise seulement)

special allowance

special allowance means an amount payable in respect of a child pursuant to section 3. (allocation spéciale)

  • 1992, c. 48, s. 23 (Sch., s. 2)
  • 1996, c. 11, s. 95
  • 1998, c. 19, s. 257
  • 2022, c. 10, s. 26

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