Bill C-27
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PART VII |
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| 1988, c. 55
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AN ACT TO AMEND THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE UNEMPLOYMENT INSURANCE ACT, 1971, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS AND FEDERAL POST-SECONDARY EDUCATION AND HEALTH CONTRIBUTIONS ACT, 1977 AND CERTAIN RELATED ACTS |
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132. (1) The reference to ``for taxation
years ending before 1992'' in subsection
10(23) of An Act to amend the Income Tax
Act, the Canada Pension Plan, the
Unemployment Insurance Act, 1971, the
Federal-Provincial Fiscal Arrangements
and Federal Post-Secondary Education and
Health Contributions Act, 1977 and certain
related Acts, being chapter 55 of the Statutes
of Canada, 1988, shall be read as ``for
taxation years that end before 1993''.
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(2) Subsection (1) shall be deemed to have
come into force on September 13, 1988.
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PART VIII |
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| 1990, c. 39
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AN ACT TO AMEND THE INCOME TAX ACT, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS AND FEDERAL POST-SECONDARY EDUCATION AND HEALTH CONTRIBUTIONS ACT, THE OLD AGE SECURITY ACT, THE PUBLIC UTILITIES INCOME TAX TRANSFER ACT, THE WAR VETERANS ALLOWANCE ACT AND A RELATED ACT |
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133. (1) The reference to ``1993'' in
subsection 55(3) of An Act to amend the
Income Tax Act, the Federal-Provincial
Fiscal Arrangements and Federal
Post-Secondary Education and Health
Contributions Act, the Old Age Security Act,
the Public Utilities Income Tax Transfer Act,
the War Veterans Allowance Act and a
related Act, being chapter 39 of the Statutes
of Canada, 1990, as amended by section 258
of chapter 49 of the Statutes of Canada,
1991, shall be read as ``July 1994''.
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(2) Subsection (1) shall be deemed to have
come into force on October 23, 1990.
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PART IX |
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| 1993, c. 24
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AN ACT TO AMEND THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE INCOME TAX CONVENTIONS INTERPRETATION ACT, THE TAX REBATE DISCOUNTING ACT, THE UNEMPLOYMENT INSURANCE ACT AND CERTAIN RELATED ACTS |
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134. Subsection 18(2) of An Act to amend
the Income Tax Act, the Canada Pension
Plan, the Income Tax Conventions
Interpretation Act, the Tax Rebate
Discounting Act, the Unemployment
Insurance Act and certain related Acts, being
chapter 24 of the Statutes of Canada, 1993,
is replaced by the following:
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(2) Subsection (1) applies to amounts
received under a decree, order or judgment
made by a competent tribunal after 1992 or
under a written agreement entered into
after 1992 other than such a decree, order
or judgment, or written agreement, made
with respect to a marriage breakdown that
occurred before 1993.
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135. Subsection 22(2) of the Act is
replaced by the following:
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(2) Subsection (1) applies to amounts paid
under a decree, order or judgment made by
a competent tribunal after 1992 or under a
written agreement entered into after 1992
other than such a decree, order or
judgment, or written agreement, made with
respect to a marriage breakdown that
occurred before 1993.
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136. Subsection 82(13) of the Act is
replaced by the following:
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(13) Subsections (4), (6) and (7) apply to
the 1992 and subsequent taxation years.
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137. Subsection 123(5) of the Act is
replaced by the following:
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(5) Subsections (1) and (2) apply to
amounts paid or credited after 1991 except
that, in its application to amounts paid or
credited to a person in respect of obligations
acquired before 1992 by the person or by a
person related to the person, subparagraph
212(1)(b)(iv) of the said Act, as enacted by
subsection (1), applies to amounts paid or
credited after 1994.
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138. Paragraph 139(11)(a) of the Act is
replaced by the following:
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139. This Part shall be deemed to have
come into force on June 10, 1993.
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