;

Bill C-36

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

	(a) obtained by multiplying four-thirds of the rounded pension equivalent by the widow's special qualifying factor for the month, and
	(b) for the purpose of determining the amount of the allowance 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;
``rounded pension equivalent'' « valeur arrondie de la pension »	``rounded pension equivalent'' means the pension equivalent, rounded, for the purpose of determining the amount of an allowance for any month before July 1, 1999, to the next higher multiple of three dollars when the pension equivalent is not a multiple of three dollars;
``rounded supplement equivalent'' « valeur arrondie du supplément »	``rounded supplement equivalent'' means the supplement equivalent, rounded, for the purpose of determining the amount of an allowance for any month before July 1, 1999, to the next higher multiple of one dollar when the supplement equivalent is not a multiple of one dollar;
	(3) The definition ``monthly family income'' in subsection 22(1) of the English version of the Act is replaced by the following:
``monthly family income'' « revenu familial mensuel »	``monthly family income'' of a pensioner and the pensioner's spouse in a current payment period is the amount that equals one-twelfth of the total incomes of the pensioner and the spouse for the base calendar year;
	(4) Subsection 22(1) of the Act is amended by adding the following in alphabetical order:
``current payment period'' « période de paiement en cours »	``current payment period'' means the payment period in respect of which an application for a spouse's allowance is made under this Part;
1996, c. 18, s. 54(2)	(5) The description of D in subsection 22(2) of the Act is replaced by the following:
	D is the residual family income of the pensioner and the spouse for that month rounded, for the purpose of determining the amount of a supplement for any month before July 1, 1999, where that income is not a multiple of four dollars, to the next lower multiple of four dollars.
1996, c. 18, s. 54(2)	(6) The portion of paragraph 22(3)(a) of the Act before subparagraph (i) is replaced by the following:
	(a) where there is no monthly family income of the pensioner and spouse in the current payment period, the total of
1996, c. 18, s. 54(2)	(7) The portion of paragraph 22(3)(b) of the Act before the formula is replaced by the following:
	(b) where the monthly family income of the pensioner and spouse in the current payment period is equal to or less than the product
	(i) obtained by multiplying four-thirds of the rounded pension equivalent in respect of the month by the spouse's special qualifying factor for the month, and
	(ii) for the purpose of calculating an allowance 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,
	the amount determined by the formula
1996, c. 18, s. 54(2)	(8) The description of E in paragraph 22(3)(b) of the Act is replaced by the following:
	E is the monthly family income of the pensioner and the spouse in the current payment period rounded, for the purpose of calculating an allowance for any month before July 1, 1999, where that income is not a multiple of four dollars, to the next lower multiple of four dollars; and
1996, c. 18, s. 54(2)	(9) The portion of paragraph 22(3)(c) of the Act before the formula is replaced by the following:
	(c) where the monthly family income of the pensioner and spouse in the current payment period is more than the product
	(i) obtained by multiplying four-thirds of the rounded pension equivalent in respect of the month by the spouse's special qualifying factor for the month, and
	(ii) for the purpose of calculating an allowance 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,
	the amount determined by the formula
1996, c. 18, s. 54(2)	(10) The description of C in paragraph 22(3)(c) of the Act is replaced by the following:
	C is the residual family income of the pensioner and spouse for that month rounded, for the purpose of calculating an allowance for any month before July 1, 1999, where that income is not a multiple of four dollars, to the next lower multiple of four dollars.
1996, c. 18, s. 54(2)	(11) The portion of paragraph 22(4)(a) of the Act before subparagraph (i) is replaced by the following:
	(a) where there is no monthly income of the widow in the current payment period, the total of
1996, c. 18, s. 54(2)	(12) The portion of paragraph 22(4)(b) of the Act before the formula is replaced by the following:
	(b) where the monthly income of the widow in the current payment period is equal to or less than the product
	(i) obtained by multiplying four-thirds of the rounded pension equivalent in respect of the month by the widow's special qualifying factor for the month, and
	(ii) for the purpose of calculating an allowance 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,
	the amount determined by the formula
1996, c. 18, s. 54(2)	(13) The description of E in paragraph 22(4)(b) of the Act is replaced by the following:
	E is the monthly income of the widow in the current payment period rounded, for the purpose of calculating an allowance for any month before July 1, 1999, where that income is not a multiple of four dollars, to the next lower multiple of four dollars; and
1996, c. 18, s. 54(2)	(14) The portion of paragraph 22(4)(c) of the Act before the formula is replaced by the following:
	(c) where the monthly income of the widow in the current payment period is more than the product
	(i) obtained by multiplying four-thirds of the rounded pension equivalent in respect of the month by the widow's special qualifying factor for the month, and
	(ii) for the purpose of calculating an allowance 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,
	the amount determined by the formula
1996, c. 18, s. 54(2)	(15) The description of C in paragraph 22(4)(c) of the Act is replaced by the following:
	C is the residual income of the widow in respect of the month rounded, for the purpose of calculating an allowance for any month before July 1, 1999, where that residual income is not a multiple of two dollars, to the next lower multiple of two dollars.
1996, c. 18, s. 56	117. Section 34 of the Act is amended by striking out the word ``and'' at the end of paragraph (o) and by replacing paragraph (p) by the following:
	(p) providing events for the purposes of subsections 11(8), 19(6.2) and 21(9.1); and
	(q) prescribing anything that must or may be prescribed by regulations made under this Act.
	118. Subsection 44(1) of the Act is amended by adding the word ``or'' at the end of paragraph (a), by striking out the word ``or'' at the end of paragraph (b) and by repealing paragraph (c).
Replacement of ``fiscal year'' with ``payment period''	119. (1) The Act is amended by replacing the expression ``fiscal year'' with the expression ``payment period'' in the following provisions:
	(a) subsections 11(4) and (5);
	(b) paragraph 12(6)(c);
	(c) subsection 14(7);
	(d) subsections 19(4) to (4.2);
	(e) subsection 21(1);
	(f) subsection 21(4);
	(g) subsections 21(5.1) and (5.2); and
	(h) the definition ``monthly income'' in subsection 22(1).
Replacement of ``fiscal year'' with ``payment period''	(2) The English version of the Act is amended by replacing the expression ``fiscal year'' with the expression ``payment period'' in the following provisions:
	(a) the definitions ``first adjustment quarter'', ``payment quarter'' and ``second adjustment quarter'' in section 2;
	(b) subsections 11(1) and (2); and
	(c) section 25.
R.S., c. 1 (5th Supp.)	Income Tax Act
	*120. Subparagraph 241(4)(e)(viii) of the Income Tax Act* is replaced by the following:**
	(viii) paragraph 33.11(a) of the Old Age Security Act,
R.S., c. W-3	War Veterans Allowance Act
R.S., c. 7 (1st Supp.), s. 1(1)	*121. (1) The definitions ``current fiscal year'' and ``previous fiscal year'' in subsection 2(1) of the War Veterans Allowance Act* are repealed.**
R.S., c. 7 (1st Supp.), s. 1(1)	(2) The definitions ``first adjustment quarter'', ``payment review period'' and ``second adjustment quarter'' in subsection 2(1) of the Act are replaced by the following:
``first adjustment quarter'' « premier trimestre de rajustement »	``first adjustment quarter'', in relation to a payment quarter, means,
	(a) if the payment quarter commences on the first day of April, the period of three months commencing on the first day of November next before that first day of April,
	(b) if the payment quarter commences on the first day of July, the period of three months commencing on the first day of February next before that first day of July,
	(c) if the payment quarter commences on the first day of October, the period of three months commencing on the first day of May next before that first day of October, and
	(d) if the payment quarter commences on the first day of January, the period of three months commencing on the first day of August next before that first day of January;
``payment review period'' « période de révision des paiements »	``payment review period'' means the period that includes the previous payment period and the current payment period;
``second adjustment quarter'' « second trimestre de rajustement »	``second adjustment quarter'', in relation to a payment quarter, means,
	(a) if the payment quarter commences on the first day of April, the period of three months commencing on the first day of August next before that first day of April,
	(b) if the payment quarter commences on the first day of July, the period of three months commencing on the first day of November next before that first day of July,
	(c) if the payment quarter commences on the first day of October, the period of three months commencing on the first day of February next before that first day of October, and
	(d) if the payment quarter commences on the first day of January, the period of three months commencing on the first day of May next before that first day of January;
	(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
``current payment period'' « période de paiement en cours »	``current payment period'', in relation to a month, means the payment period that includes the month;
``payment period'' « période de paiement »	``payment period'' means
	(a) before April 1, 1998, the fiscal year,
	(b) the fifteen-month period that begins on April 1, 1998 and ends on June 30, 1999, and
	(c) after June 30, 1999, the twelve-month period that begins on July 1 of one year and ends on June 30 of the next year;
``previous payment period'' « période de paiement précédente »	``previous payment period'' means the payment period ending next before the current payment period;
R.S., c. 7 (1st Supp.), s. 4	122. (1) The portion of subsection 7(1) of the Act before paragraph (a.1) is replaced by the following:
Definition of ``income''	7. (1) For the purposes of this Act, ``income'', of a person for a calendar year, has the same meaning as in section 2 of the Old Age Security Act except that, for the purposes of this Act,
R.S., c. 7 (1st Supp.), s. 4	(2) Subsection 7(2) of the Act is replaced by the following:
If change to other acts	(2) Despite subsection (1), if it appears to the Minister that any amendment to the Income Tax Act or the regulations made under that Act or to the Old Age Security Act would result in a significant change in the amount of any allowance payable in respect of any class of persons under this Act, the Minister may, with the approval of the Governor in Council, make orders to alleviate for the purposes of this Act the effect of the change by deeming revenue specified in the orders or a part of that revenue to be or not to be, as the case may require, income of a person referred to in subsection (1).
	(3) Subsections (1) and (2) come into force on July 1, 1999.
1990, c. 43, s. 35	123. (1) Subsection 8.1(1) of the Act is replaced by the following:
Statement of income to be made	8.1 (1) Every person who makes an application for an allowance shall include in the application a statement of the income of the person and the person's spouse, if any, for the base calendar year.
1990, c. 43, s. 35	(2) The portion of subsection 8.1(3) of the Act before paragraph (a) is replaced by the following:

Bill C-36

Income Tax Act

War Veterans Allowance Act