Bill C-386
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1st Session, 36th Parliament, 46-47 Elizabeth II, 1997-98
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The House of Commons of Canada
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BILL C-386 |
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An Act to amend the Income Tax Act and the
Canada Pension Plan (definition of
spouse)
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| R.S., c. 1 (5th
Supp.); 1994,
cc. 7, 8, 13,
21, 29, 38, 41;
1995, cc. 1, 3,
11, 18, 21, 38,
46; 1996, cc.
11, 21, 25;
1997, cc. 10,
12, 25, 26
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INCOME TAX ACT |
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1. (1) Paragraph 252(4)(a) of the Income
Tax Act is replaced by the following:
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meaning of
``spouse''
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and, for the purposes of this paragraph, where
at any time the taxpayer and the person
cohabit in a conjugal relationship, they shall,
at any particular time after that time, be
deemed to be cohabiting in a conjugal
relationship unless they were not cohabiting at
the particular time for a period of at least 90
days that includes the particular time because
of a breakdown of their conjugal relationship;
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(2) Section 252 of the Act is amended by
adding the following after subsection (4):
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meaning of
``spouse''
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(5) For the purposes of section 146, words
referring to a spouse at any time of a taxpayer
include the person of the opposite sex or of the
same sex who cohabits at that time with the
taxpayer in a conjugal relationship and
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and, for the purposes of this paragraph, where
at any time the taxpayer and the person
cohabit in a conjugal relationship, they shall,
at any particular time after that time, be
deemed to be cohabiting in a conjugal
relationship unless they were not cohabiting at
the particular time for a period of at least 90
days that includes the particular time because
of a breakdown of their conjugal relationship.
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meaning of
``spouse''
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(6) Where the application of a subsection of
section 146 in which reference is made to a
spouse of a taxpayer involves the application
of another section of this Act in which such a
reference is also made, words referring to a
spouse of a taxpayer, in the other section,
include persons described in subsection (5).
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(3) Subsections (1) and (2) apply to the
1997 and subsequent taxation years.
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| R.S., c. C-8;
R.S., cc. 6, 41
(1st Supp.),
cc. 5, 13, 27,
30 (2nd
Supp.) cc. 18,
38 (3rd
Supp.), cc. 1,
46, 51 (4th
Supp.); 1990,
c. 8; 1991, cc.
14, 44, 49;
1992, cc. 1, 2,
27, 48; 1993,
cc. 24, 27, 28;
1994, cc. 13,
21; 1995, c.
33; 1996, cc.
11, 16, 23
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CANADA PENSION PLAN |
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2. (1) The definition ``spouse'' in section
2 of the Canada Pension Plan is replaced by
the following:
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| ``spouse'' « conjoint »
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``spouse'', in relation to a contributor, means,
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and, in the case of a contributor's death, the
``relevant time'', for greater certainty, means
the time of the contributor's death;
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(2) Subsection (1) applies to the 1997 and
subsequent taxation years.
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