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Bill C-36

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R.S., c. B-3; 1992, c. 27, s. 2

Bankruptcy and Insolvency Act

1997, c. 12, s. 105(2)

103. (1) Subparagraph 178(1)(g)(ii) of the Bankruptcy and Insolvency Act is replaced by the following:

      (ii) within ten years after the date on which the bankrupt ceased to be a full- or part-time student; or

1997, c. 12, s. 105(3)

(2) The portion of subsection 178(1.1) of the Act before paragraph (a) is replaced by the following:

Court may order non-
application of subsection (1)

(1.1) At any time after ten years after a bankrupt who has a debt referred to in paragraph (1)(g) ceases to be a full- or part-time student, as the case may be, under the applicable Act or enactment, the court may, on application, order that subsection (1) does not apply to the debt if the court is satisfied that

Application

(3) Subsection (1) applies to debts and obligations regardless of whether they were incurred before or after this section comes into force.

Application

(4) Subsections (1) and (2) apply only in respect of bankruptcies and proposals in respect of which proceedings are commenced after this section comes into force.

PART 11

EMPLOYER'S PREMIUM REFUND

1996, c. 23

Employment Insurance Act

1997, c. 26, s. 90(1)

104. Subsections 96(9) and (10) of the Employment Insurance Act are replaced by the following:

Employer's premium refund for 1999

(8.2) With respect to 1999, the Minister shall refund to the employer the amount determined by the following formula if that amount is more than $1:

(E2 - E1) x P1999

where

E1 is the total of all insurable earnings paid in 1998 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1998;

E2 is the total of all insurable earnings paid in 1999 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1999; and

P1999 is 1.4 times the premium rate for 1999.

Employer's premium refund for 2000

(8.3) With respect to 2000, the Minister shall refund to the employer the amount determined by the following formula if that amount is more than $1:

(E2 - E1) x P2000

where

E1 is the total of all insurable earnings paid in 1998 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1998;

E2 is the total of all insurable earnings paid in 2000 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 2000; and

P2000 is 1.4 times the premium rate for 2000.

Reduction or elimination of refund

(8.4) Where it is determined that an employer who has applied for or received a refund under subsection (8.2) or (8.3) has unduly terminated the employment of an employee or changed the conditions of employment of an employee in order to obtain or to increase the refund that would otherwise be payable to the employer, the Minister shall eliminate the refund, or reduce it by the sum the Minister considers appropriate in the circumstances.

Notice

(8.5) If the Minister eliminates or reduces a refund under subsection (8.4), the Minister shall notify the employer, as if the Minister were issuing a notice of assessment, that the employer is not entitled to the refund or that the refund has been reduced by the sum specified in the notice.

Reliance on decisions

(8.6) For the purpose of subsection (8.4), an employer shall be determined to have unduly terminated the employment of an employee or changed the conditions of employment of an employee in order to obtain or to increase the refund that would otherwise be payable to the employer if an order, decision or ruling of any competent body has so established.

Associated employers

(9) If at any time during a year for which a refund is sought two or more employers are associated, as defined by the regulations, they shall be considered a single employer for the purposes of subsections (6) to (8.4) and any refund shall be allocated to them in the prescribed manner.

Application for refund

(10) A refund under this section is payable only if an application is made in writing to the Minister within three years after the end of the year for which the premiums were deducted or required to be paid.

PART 12

SUPPLEMENT AND ALLOWANCES

R.S., c. O-9

Old Age Security Act

105. (1) Section 2 of the Old Age Security Act is amended by adding the following in alphabetical order:

``income''
« revenu »

``income'' of a person for a calendar year means the person's income for the year, computed in accordance with the Income Tax Act, minus the total of all amounts each of which is an amount included in computing that income as

      (a) any benefit under this Act and any similar payment under a law of a provincial legislature,

      (b) a death benefit under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act, or

      (c) a social assistance payment made on the basis of a means, needs or income test

        (i) by a registered charity, as defined in subsection 248(1) of the Income Tax Act, or

        (ii) under a federal or provincial program, whether statutory or not, that is neither a program prescribed under the Income Tax Act nor a program under which the amounts referred to in paragraph (a) are paid;

``payment period''
« période de paiement »

``payment period'', in relation to a month, means

      (a) the fiscal year that includes the month, where the month is before April, 1998,

      (b) the period that begins on April 1, 1998 and ends on June 30, 1999, where that period includes the month, and

      (c) the period after June 30, 1999 that begins on July 1 of one year and ends on June 30 of the next year, where that period includes the month;

(2) The definition ``income'' in section 2 of the Act, as enacted by subsection (1), applies for the purpose of determining benefits payable under the Old Age Security Act for months after June 30, 1999.

106. (1) Section 10 of the Act is replaced by the following:

Definitions

10. The definitions in this section apply in this Part.

``base calendar year''
« année de référence »

``base calendar year'' means the last calendar year ending before the current payment period.

``current payment period''
« période de paiement en cours »

``current payment period'' means the payment period in respect of which an application for a supplement is made by an applicant.

``previous payment period''
« période de paiement précédente »

``previous payment period'' means the payment period immediately before the current payment period.

1995, c. 33, s. 5

107. Subsection 11(3) of the Act is replaced by the following:

Application deemed to be made and approved

(3) Where a spouse's allowance ceases to be payable to a person by reason of that person having reached sixty-five years of age, the Minister may deem an application under subsection (2) to have been made by that person and approved, on the day on which the person reached that age.

108. (1) Subsections 12(1) and (2) of the Act are replaced by the following:

Amounts on January 1, 1998

12. (1) The amount of the supplement that may be paid to a pensioner for any month in the payment quarter commencing on January 1, 1998 is

    (a) in the case of a person other than an applicant described in paragraph (b), four hundred and eighty-three dollars and eighty-six cents, and

    (b) in the case of an applicant who, on the day immediately before that payment quarter, had a spouse to whom a pension may be paid for any month in that payment quarter,

      (i) in respect of any month in that payment quarter before the first month for which a pension may be paid to the spouse, four hundred and eighty-three dollars and eighty-six cents, and

      (ii) in respect of any month in that payment quarter commencing with the first month for which a pension may be paid to the spouse, three hundred and fifteen dollars and seventeen cents,

minus one dollar for each full two dollars of the pensioner's monthly base income.

Amounts after March 31, 1998

(2) The amount of the supplement that may be paid to a pensioner for any month in any payment quarter commencing after March 31, 1998 is, in lieu of the amount of supplement that may be paid to the pensioner under subsection (1), the amount obtained by multiplying

    (a) the maximum amount of supplement that might have been paid to such a pensioner for any month in the three month period immediately before that payment quarter

by

    (b) the ratio that the Consumer Price Index for the first adjustment quarter that relates to that payment quarter bears to the Consumer Price Index for the second adjustment quarter that relates to that payment quarter,

minus, for a supplement that may be paid for a month in a payment quarter commencing before July 1, 1999, one dollar for each full two dollars of the pensioner's monthly base income and for a supplement that may be paid for a month in a payment quarter commencing after June 30, 1999, one half of the pensioner's monthly base income.

1996, c. 18, s. 52(1)

(2) The portion of subsection 12(5) of the Act before the formula is replaced by the following:

Guaranteed minimum income for pensioners

(5) Despite subsection (2), the amount of the supplement that may be paid to a pensioner for any month after December 1997 is the amount determined by the formula

1996, c. 18, s. 52(1)

(3) The description of D in subsection 12(5) of the Act is replaced by the following:

D is the pensioner's monthly base income rounded, for the purpose of determining the amount of supplement that may be paid to a pensioner for any month before July 1, 1999, where it is not a multiple of two dol lars, to the next lower multiple of two dol lars.

1996, c. 18, s. 52(3)

(4) The portion of paragraph 12(6)(b) of the Act before the formula is replaced by the following:

    (b) in the case of an applicant who, on the day immediately before the current payment period, was the spouse of a person to whom no pension may be paid for any month in the current payment period, the amount determined by the formula

1996, c. 18, s. 52(3)

(5) The description of B in paragraph 12(6)(b) of the Act is replaced by the following:

B is the product

        (i) obtained by multiplying the amount of the full monthly pension that might have been paid to a pensioner for any month by the applicant's special qualifying factor for the month, and

        (ii) for any month before July 1, 1999, rounded, where that product is not a multiple of four dollars, to the next higher multiple of four dollars; and

1990, c. 39, s. 57(1)

109. The portion of section 13 of the Act before paragraph (a) is replaced by the following:

Calculation of income

13. For the purposes of determining the amount of supplement that may be paid to a pensioner for a month before July 1, 1999, the income for a calendar year of a person or an applicant is the income of that person or applicant for that year computed in accordance with the Income Tax Act, except that

110. (1) Subsection 14(1) of the English version of the Act is replaced by the following:

Statement of income to be made

14. (1) Every person by whom an application for a supplement in respect of a current payment period is made shall, in the application, make a statement of the person's income for the base calendar year.

(2) Subsections 14(2) to (6) of the Act are replaced by the following:

Additional statement where retirement in current payment period

(2) Where in a current payment period a person who is an applicant, or who is an applicant's spouse who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, that person may, not later than the end of the payment period immediately after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant's spouse, file a statement of the person's estimated income, other than the estimated income from that office or employment or from that business, as the case may be, for the calendar year in which the person ceased to hold that office or employment or ceased to carry on that business, in which case the person's income for the base calendar year shall be calculated as the total of

    (a) the person's income for that calendar year, calculated as though the person had no income from that office or employment or from that business, as the case may be, and no pension income for that calendar year, and

    (b) any pension income received by the person in that part of that calendar year that is after the month in which the person ceased to hold that office or employment or ceased to carry on that business, divided by the number of months in that part of that calendar year and multiplied by 12.

Additional statement where retirement in the last month of the calendar year that is in the current payment period

(3) Despite subsection (2), where in the last month of a calendar year that ends in the current payment period a person who is an applicant, or who is an applicant's spouse who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, the person may, not later than the end of the payment period immediately after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant's spouse, file a statement of the person's estimated income for the calendar year immediately after the month in which the person ceased to hold that office or employment or ceased to carry on that business, in which case the person's income for that calendar year is deemed to be the person's income for the base calendar year.

Additional statement where loss of pension income in current payment period

(4) Where in a current payment period a person who is an applicant, or who is an applicant's spouse who has filed a statement as described in paragraph 15(2)(a), suffers a loss of income due to termination or reduction of pension income, the person may, not later than the end of the payment period immediately after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant's spouse, file a statement of the person's estimated income for the calendar year in which the loss is suffered, other than pension income received by that person in that part of that calendar year that is before the month in which the loss is suffered, in which case the person's income for the base calendar year shall be calculated as the total of

    (a) the person's income for that calendar year, calculated as though the person had no pension income for that calendar year, and

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