This enactment amends the Old Age Security Act to require the Minister of Employment and Social Development to estimate, for the purposes of the monthly guaranteed income supplement payable to a pensioner, the income for the applicable calendar year of a pensioner who does not comply with the requirement to make a statement of their income for that year. The enactment also requires the Minister to provide the information and resources necessary to reduce the administrative burden on the person in relation to the requirement to make the statement.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Estimate of person’s income

(1.‍02) If a person who received a supplement in respect of the previous base calendar year does not make the statement required under subsection (1) and no information has been made available to the Minister under subsection (1.‍01) in respect of that person, the Minister shall estimate the person’s income for the base calendar year using the person’s income for that previous base calendar year.

Previous payment period

(1.‍03) Subsection (1.‍02) does not apply if the person did not make the statement in respect of the previous payment period.

Notice

(1.‍04) If an estimate is made for a person in accordance with subsection (1.‍02), the Minister shall advise the Canada Revenue Agency.

Reduction of administrative burden

(1.‍05) The Minister shall provide, to the person whose income has been estimated, the information and resources necessary to reduce their administrative burden in relation to the requirement to make a statement of their income.

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  (c.‍1) prescribing, for the purposes of subsection 14(1.‍05), the information and resources that must be made available to a person described in subsection 14(1.‍02);

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