PART VII

1988, c. 55

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

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''.

(2) Subsection (1) shall be deemed to have come into force on September 13, 1988.

PART VIII

1990, c. 39

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

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''.

(2) Subsection (1) shall be deemed to have come into force on October 23, 1990.

PART IX

1993, c. 24

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

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:

(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.

135. Subsection 22(2) of the Act is replaced by the following:

(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.

136. Subsection 82(13) of the Act is replaced by the following:

(13) Subsections (4), (6) and (7) apply to the 1992 and subsequent taxation years.

137. Subsection 123(5) of the Act is replaced by the following:

(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.

138. Paragraph 139(11)(a) of the Act is replaced by the following:

    (a) in the case of a corporation, to taxation years of the corporation that begin after June 1988, and

139. This Part shall be deemed to have come into force on June 10, 1993.