(2) The portion of the definition ``excluded withdrawal'' in subsection 146.01(1) of the Act after paragraph (a) is replaced by the following:
	(b) an amount (other than an eligible amount) that would, if the definition ``eligible amount'' were read without reference to paragraphs (c) and (e) thereof, be an eligible amount received by the individual out of or under a registered retirement savings plan in respect of which a person is the issuer, where either
	(i) the individual
	(A) died before the end of the calendar year that includes the completion date in respect of the amount, and
	(B) was resident in Canada throughout the period beginning immediately after the amount was received and ending at the time of the death, or
	(ii) the amount is repaid before the end of the calendar year described in clause (i)(A) to a registered retirement savings plan in respect of which the person is the issuer (or, where the individual was not resident in Canada at the time the individual filed a return of income under this Part for the taxation year in which the amount was received by the individual, before the earlier of the end of the calendar year described in clause (i)(A) and the time at which the individual filed that return) and the issuer is notified of the repayment in prescribed form submitted to the issuer at the time the repayment is made,
	except that where an amount would, but for subclause (2)(c)(ii)(A)(II), be an eligible amount, subparagraph (b)(ii) applies in respect of the amount as if the first reference therein to ``described in clause (i)(A)'' were read as ``following the calendar year described in clause (i)(A)'';
	(3) Subsection 146.01(1) of the Act is amended by adding the following in alphabetical order:
``completion date'' « date de clôture »	``completion date'', in respect of an amount received by an individual, is
	(a) where the amount was received before March 2, 1993, October 1, 1993, and
	(b) in any other case, October 1, 1994;
	(4) Subsection 146.01(2) of the Act is amended by striking out the word ``and'' at the end of paragraph (b) and by replacing paragraph (c) with the following:
	(c) where
	(i) neither a qualifying home in respect of which an individual withdrew an amount described in paragraph (a) of the definition ``eligible amount'' in subsection (1) nor a replacement property for the qualifying home has been acquired by the individual before the completion date in respect of the amount, and
	(ii) either
	(A) the individual
	(I) is obliged under the terms of a written agreement in effect on that completion date to acquire the qualifying home (or a replacement property for the qualifying home) on or after that date,
	(II) acquires the qualifying home or a replacement property for the qualifying home before the day that is one year after that completion date, and
	(III) is resident in Canada throughout the period beginning on that completion date and ending on the earlier of October 1 in the first calendar year beginning after that date and the earliest of any day on which the individual acquires the qualifying home or a replacement property for the qualifying home, or
	(B) the individual made payments
	(I) to persons with whom the individual was dealing at arm's length,
	(II) in respect of the construction of the qualifying home or a replacement property for the qualifying home, and
	(III) in the period beginning at the time the individual first withdrew an amount described in paragraph (a) of that definition in respect of the qualifying home and ending before that completion date,
	and the total of all payments so made was not less than the total of all amounts described in that paragraph in respect of the qualifying home that were withdrawn by the individual,
	except for the purpose of this paragraph, the individual shall be deemed to have acquired the qualifying home before that completion date;
	(d) where
	(i) an individual or a spouse of the individual receives an eligible amount before March 2, 1993,
	(ii) at a particular time after March 1, 1993 and before April 1993 the individual receives another amount that would, if the reference to ``March 1, 1993'' in paragraph (g) of the definition ``eligible amount'' in subsection (1) were read as ``March 1993'', be an eligible amount, and
	(iii) the request described in paragraph (a) of the definition ``eligible amount'' in subsection (1) pursuant to which the other amount was received was made before March 2, 1993,
	except for the purposes of paragraphs (a) to (f) of the definition ``eligible amount'' in subsection (1) and the purposes of this paragraph, the other amount shall be deemed to have been received by the individual on March 1, 1993 and not at the particular time and any premium paid by the individual or the individual's spouse after March 1, 1993 and before the particular time under a registered retirement savings plan shall be deemed to have been paid on March 1, 1993; and
	(e) where
	(i) at a particular time after March 1, 1994 and before April 1994, an individual receives an amount that would, if the reference to ``March 2, 1994'' in paragraph (a) of the definition ``eligible amount'' in subsection (1) were read as ``April 1994'', be an eligible amount, and
	(ii) the request described in paragraph (a) of the definition ``eligible amount'' in subsection (1) pursuant to which the amount was received was made before March 2, 1994,
	except for the purposes of paragraphs (b) to (g) of the definition ``eligible amount'' in subsection (1) and the purposes of this paragraph, that amount shall be deemed to have been received by the individual on March 1, 1994 and not at the particular time and any premium paid by the individual or the individual's spouse after March 1, 1994 and before the particular time under a registered retirement savings plan shall be deemed to have been paid on March 1, 1994.
	(5) Subsection 146.01(4) of the Act is replaced by the following:
Where portion of eligible amount not repaid	(4) There shall be included in computing the income of an individual for a particular taxation year ending after 1994 the amount determined by the formula
	A - B - C ) - E (15 - D)
	where
	A is
	(a) where the individual died or ceased to be resident in Canada in the particular year, nil, and
	(b) in any other case, the total of all eligible amounts received by the individual in preceding taxation years;
	B is
	(a) where the particular year is the 1995 taxation year, nil, and
	(b) in any other case, the total of all amounts designated by the individual under subsection (3) for preceding taxation years;
	C is the total of all amounts each of which is an amount included under this subsection or subsection (5) in computing the income of the individual for a preceding taxation year,
	D is the lesser of 14 and the number of taxation years of the individual ending in the period beginning on January 1, 1995 and ending at the beginning of the particular year, and
	E is
	(a) where the particular year is the 1995 taxation year, the total of all amounts each of which is an amount designated by the individual under subsection (3) for the particular year or any of the 3 preceding taxation years, and
	(b) in any other case, the total of all amounts designated by the individual under subsection (3) for the particular year.
	(6) Paragraph 146.01(7)(b) of the Act is replaced by the following:
	(b) except for the purposes of subsections (9) and (10), the spouse shall be deemed to have received an eligible amount at the time of the individual's death equal to the amount that would, but for this subsection, be determined under subsection (6) in respect of the individual.
	(7) Subsections 146.01(9) to (11) of the Act are replaced by the following:
Income inclusion for 1992	(9) There shall be included in computing the income for the 1992 taxation year of an individual who was resident in Canada at the end of that year an amount equal to the lesser of
	(a) the net premium balance for the year of the individual, and
	(b) the total of
	(i) all eligible amounts received by the individual before March 2, 1993, and
	(ii) the lesser of
	(A) the total of all premiums (other than excluded premiums in respect of the individual) paid by the individual after February 25, 1992 and before March 2, 1993 under registered retirement savings plans under which the individual's spouse is the annuitant, and
	(B) the amount, if any, by which
	(I) the total of all eligible amounts received before March 2, 1993 by the individual's spouse
	exceeds
	(II) the net premium balance for the year of the individual's spouse.
Income inclusion for 1993	(10) There shall be included in computing the income for the 1993 taxation year of an individual who was resident in Canada at the end of that year an amount equal to the lesser of
	(a) the net premium balance for the year of the individual, and
	(b) the total of
	(i) all eligible amounts received after March 1, 1993 and before March 2, 1994 by the individual, and
	(ii) the lesser of
	(A) the total of all premiums (other than excluded premiums in respect of the individual) paid by the individual after December 2, 1992 and before March 2, 1994 under registered retirement savings plans under which the individual's spouse is the annuitant, and
	(B) the amount, if any, by which
	(I) the total of all eligible amounts received after March 1, 1993 and before March 2, 1994 by the individual's spouse
	exceeds
	(II) the net premium balance for the year of the individual's spouse.
Net premium balance for 1992	(11) For the purpose of subsection (9), the net premium balance for the 1992 taxation year of an individual is the amount, if any, by which
	(a) the total of all premiums (other than excluded premiums in respect of the individual) paid by the individual after February 25, 1992 and before March 2, 1993 under registered retirement savings plans under which the individual or the individual's spouse is the annuitant
	exceeds
	(b) the total of all amounts each of which is an amount received by the individual or the individual's spouse after February 25, 1992 and before 1994 and included under subsection 146(8) or (8.3) in computing the individual's income for the 1992 or 1993 taxation year (other than an amount in respect of which an amount is deductible under paragraph 146(8.6)(b) in computing the income of the individual or in respect of premiums paid by the individual after March 1, 1993).
Net premium balance for 1993	(12) For the purpose of subsection (10), the net premium balance for the 1993 taxation year of an individual is the amount, if any, by which
	(a) the total of all premiums (other than excluded premiums in respect of the individual) paid by the individual after December 2, 1992 and before March 2, 1994 under registered retirement savings plans under which the individual or the individual's spouse is the annuitant
	exceeds
	(b) the total of all amounts each of which is an amount received by the individual or the individual's spouse after December 2, 1992 and before 1995 and included under subsection 146(8) or (8.3) in computing the individual's income for the 1992, 1993 or 1994 taxation year (other than an amount in respect of which an amount is deductible under paragraph 146(8.6)(b) in computing the income of the individual or in respect of premiums paid by the individual after March 1, 1994).
Assessments	(13) Notwithstanding subsections 152(4) to (5), such assessments of tax, interest and penalties shall be made as are necessary to give effect to subsections (9) and (10).
	(8) Subsections (1) to (7) apply to the 1992 and subsequent taxation years.
	20. (1) Subsection 152(1.2) of the Act is replaced by the following:
Provisions applicable	(1.2) Paragraphs 56(1)(l) and 60(o), this Division and Division J, as they relate to an assessment or a reassessment and to assessing or reassessing tax, apply, with such modifications as the circumstances require, to a determination or redetermination of an amount under this Division or an amount deemed under section 122.61 or 126.1 to be an overpayment on account of a taxpayer's liability under this Part, except that subsections (1) and (2) do not apply to determinations made under subsections (1.1) and (1.11) and, for greater certainty, an original determination of a taxpayer's non-capital loss, net capital loss, restricted farm loss, farm loss or limited partnership loss for a taxation year may be made by the Minister only at the request of the taxpayer.
	(2) Section 152 of the Act is amended by adding the following after subsection (3.3):
Determination of UI premium tax credit	(3.4) A taxpayer may request in writing that the Minister determine the amount deemed by subsection 126.1(6) or (7) to be an overpayment on account of the taxpayer's liability under this Part for a taxation year.
Notice of determination	(3.5) On receipt of the request referred to in subsection (3.4), the Minister shall, with all due dispatch, determine the amount deemed by subsection 126.1(6) or (7), as the case may be, to be an overpayment on account of the taxpayer's liability under this Part for a taxation year, or determine that there is no such amount, and shall send a notice of the determination to the taxpayer.
	(3) Paragraph 152(4.2)(d) of the Act is replaced by the following:
	(d) redetermine the amount, if any, deemed by subsection 120(2), 120.1(4), 122.5(3), 127.1(1), 144(9) or 210.2(3) or (4) to be paid on account of the taxpayer's tax under this Part for the year or deemed by subsection 119(2), 122.61(1) or 126.1(6) or (7) to be an overpayment on account of the taxpayer's liability under this Part for the year.
	(4) Subsections (1) to (3) apply after 1992, except that in its application to redeterminations made in respect of the 1991 and 1992 taxation years, paragraph 152(4.2)(d) of the Act, as enacted by subsection (3), shall be read as follows:
	(d) redetermine the amount, if any, deemed by subsection 120(2), 120.1(4), 122.2(1), 122.5(3), 127.1(1), 144(9) or 210.2(3) or (4) to be paid on account of the taxpayer's tax under this Part for the year or deemed by subsection 119(2) or 122.61(1) to be an overpayment on account of the taxpayer's liability under this Part for the year.