Bill C-23

SCHEDULE 2
(Section 142)

AMENDMENTS TO THE INCOME TAX ACT

(a) subparagraph 8(1)(e)(ii);

(b) paragraphs 15(2.4)(b) and (e);

(c) the portion of subsection 20.01(1) before paragraph (a), subparagraph (i) of the description of B in paragraph 20.01(2)(c), paragraph 20.01(3)(a);

(d) the portion of subsection 24(2) before paragraph (a), paragraphs 24(2)(b) and (c), subparagraph 24(2)(d)(ii);

(e) clauses 39(1)(c)(vi)(B) and (C), subparagraph 39(1)(c)(vii) ;

(f) paragraph 40(1.1)(a), subparagraph (i) of the description of D in paragraph 40(2)(b), clause 40(2)(g)(iv)(B), subparagraphs 40(3.18)(a)(ii) and (iv) and (c)(iii);

(g) subsection 45(4);

(h) the portion of paragraph (c) of the definition ``principal residence'' in section 54 before subparagraph (i), the portion of subparagraph (c.1)(iv) of that definition before clause (A);

(i) subparagraphs 56(1)(s)(i) and (ii) and (u)(i) and (ii), the portion of paragraph 56(1)(u) after subparagraph (ii);

(j) subsection 58(5);

(k) clause 60(j.2)(ii)(C), subclauses 60(l)(ii)(A)(I) and (II), clauses 60(l)(v)(A) and (v)(i)(A);

(l) paragraph 60.01(b);

(m) paragraph (a) of the description of A in subsection 60.1(2);

(n) paragraph 62(3)(f);

(o) paragraphs (a), (b) and (d) of the definition ``eligible child'' in subsection 63(3), paragraph (b) of the definition ``supporting person'' in subsection 63(3), the portion of that definition after paragraph (c);

(p) subparagraph (i) of the description of A in paragraph 64(a);

(q) the portion of paragraph 70(5.2)(b) before subparagraph (i), subparagraph 70(5.2)(b)(ii), the portion of paragraph 70(5.2)(d) before subparagraph (i), subparagraph 70(5.2)(d)(ii), paragraph 70(6)(a), subparagraphs 70(6)(b)(i) and (ii), the portion of subsection 70(6) after paragraph (b) and before paragraph (c), the portion of paragraph 70(6)(d) after subparagraph (ii), subparagraphs 70(6)(d.1)(ii) and (iii), paragraph 70(6.1)(a), subparagraphs 70(6.1)(b)(i) and (ii), the portion of subsection 70(6.1) after paragraph (b), the portion of subsection 70(9) before paragraph (a), the portion of subsection 70(9.1) before paragraph (a), the portion of subsection 70(9.1) after paragraph (d), the portion of paragraph 70(9.3)(b) before subparagraph (i), the portion of subsection 70(9.3) after paragraph (b) and before paragraph (c), paragraph 70(9.3)(d), subparagraph 70(9.3)(e)(i) , the portion of subsection 70(9.3) after paragraph (e), paragraphs 70(9.8)(a) and (b), paragraph (a) of the definition ``interest in a family farm partnership'' in subsection 70(10), paragraph 70(13)(b);

(r) subsection 72(2);

(s) paragraphs 73(1)(a) to (c), the portion of subsection 73(3) before paragraph (a), the portion of paragraph 73(3)(d.1) before subparagraph (i);

(t) subsection 74.1(1);

(u) the portion of subsection 74.2(1) before paragraph (a), subparagraph 74.2(1)(a)(i);

(v) paragraph 74.5(1)(c), the portion of subsection 74.5(3) before paragraph (a), subsection 74.5(4), paragraphs 74.5(5)(a) and (12)(a) to (b);

(w) subparagraphs 80.4(5)(c)(i) and (d)(i);

(x) the portion of paragraph 81(1)(h) before subparagraph (i);

(y) subsection 82(3);

(z) subparagraph 84.1(2.2)(a)(i);

(z.1) subparagraphs 104(4)(a)(iii) and (iv), the portion of paragraph 104(4)(a) after subparagraph (iv), the portion of paragraph 104(4)(a.1) before subparagraph (i), subparagraph 104(4)(a.1)(iii), the portion of subsection 104(5.1) before paragraph (a), paragraph 104(5.1)(b), clause 104(5.8)(a)(i)(C), paragraph 104(5.8)(b), clause 104(6)(b)(i)(D), the portion of subparagraph 104(6)(b)(ii) after clause (B) and before clause (C), clause 104(6)(b)(ii)(E), the portion of subparagraph 104(6)(b)(ii) after clause (E), subparagraph 104(6)(b)(iii), the portion of paragraph 104(15)(a) before subparagraph (ii), subparagraphs 104(27)(c)(ii) and (d)(i), paragraph 104(27.1)(e);

(z.2) paragraphs 107(4)(b) and (c);

(z.3) paragraphs (d) and (e) of the definition ``accumulating income'' in subsection 108(1), the portion of the definition ``pre-1972 spousal trust'' in subsection 108(1) after paragraph (b), subparagraphs (b)(ii) and (iii) of the definition ``preferred beneficiary'' in subsection 108(1), subparagraph (b)(ii) of the definition ``settlor'' in subsection 108(1), the portion of subsection 108(4) before paragraph (a);

(z.4) the portion of the definition ``qualified farm property'' in subsection 110.6(1) before paragraph (a), paragraphs (b) and (c) of the definition ``qualified farm property'' in subsection 110.6(1), paragraph (a) of the definition ``qualified small business corporation share'' in subsection 110.6(1), subparagraphs 110.6(12)(a)(i) and (ii) and (c)(i) and (ii) and (20)(a)(i), the description of B in subsection 110.6(29);

(z.5) paragraphs (a) and (b.1) of the description of B in subsection 118(1), paragraphs 118(6)(a) and (b), paragraph (b) of the definition ``qualified pension income'' in subsection 118(7);

(z.6) paragraph (a) of the description of D in subsection 118.2(1), paragraphs 118.2(2)(a) and (b), subparagraphs 118.2(2)(b.1)(iii) and (c)(ii), paragraphs 118.2(2)(l.8) and (q);

(z.7) the portion of paragraph 118.3(2)(a) before subparagraph (i);

(z.8) the description of A in section 118.8;

(z.9) section 118.9;

(z.10) the definition ``qualified relation'' in subsection 122.5(1);

(z.11) the definitions ``adjusted income'', ``cohabiting spouse'', ``eligible individual'' and ``qualified dependant'' in section 122.6;

(z.12) the portion of subsection 122.61(1) before the formula, the description of E in paragraph (c) of the description of A in subsection 122.61(1);

(z.13) paragraphs 122.62(5)(a), (6)(a) and (7)(a), the portion of subsection 122.62(7) after paragraph (b);

(z.14) paragraph (g) of the definition ``non-business-income tax'' in subsection 126(7);

(z.15) paragraph (b) of the definition ``qualifying trust'' in subsection 127.4(1);

(z.16) clause 130(3)(a)(vii)(D);

(z.17) subparagraph 130.1(6)(d)(iv);

(z.18) the definition ``annuitant'' in subsection 146(1), subclause (c.2)(v)(A)(II) of the definition ``qualified investment'' in subsection 146(1), paragraphs (a) and (b) of the definition ``refund of premiums'' in subsection 146(1), paragraphs (a) and (b) of the definition ``retirement income'' in subsection 146(1), paragraphs (a) and (b) of the definition ``retirement savings plan'' in subsection 146(1), subparagraph (a)(i) of the definition ``spousal plan'' in subsection 146(1), subparagraphs 146(3)(b)(i) and (5.1)(a)(iii) and (iv), paragraphs 146(8.2)(a) to (c), subsection 146(8.21), paragraph 146(8.3)(a), subsection 146(8.6), paragraphs 146(8.7)(b) and (8.8)(b), subsection 146(8.91);

(z.19) paragraph (d) of the definition ``regular eligible amount'' in subsection 146.01(1), the portion of paragraph (f) of the definition ``regular eligible amount'' in subsection 146.01(1) before subparagraph (i), paragraph (c) of the definition ``replacement property'' in subsection 146.01(1), paragraph (e) of the definition ``supplemental eligible amount'' in subsection 146.01(1), the portion of subsection 146.01(7) before paragraph (a), paragraph 146.01(7)(b), subparagraph 146.01(7)(c)(i), paragraph 146.01(7)(d);

(z.20) paragraph (b) of the definition ``eligible amount'' in subsection 146.02(1), subparagraph 146.02(2)(c)(ii), subsection 146.02(7);

(z.21) subparagraph (a)(ii) of the definition ``education savings plan'' in subsection 146.1(1);

(z.22) paragraph (b) of the description of B in the definition ``minimum amount'' in subsection 146.3(1), clauses (b.2)(iii)(A) and (v)(A) of the definition ``qualified investment'' in subsection 146.3(1), the definition ``retirement income fund'' in subsection 146.3(1), paragraph 146.3(2)(d), the portion of subsection 146.3(5.1) before paragraph (b), subparagraph 146.3(5.1)(c)(i), subsection 146.3(5.4), paragraph 146.3(6.11)(a);

(z.23) subparagraph 147(19)(b)(ii);

(z.24) subparagraphs 148(8.1)(a)(i) and (ii), subsection 148(8.2);

(z.25) clause 150(1)(d)(ii)(B), subparagraph 150(1)(d)(iii);

(z.26) paragraph 160(1)(a), the portion of subsection 160(4) before paragraph (a), subparagraph 160(4)(a)(i), paragraph 160(4)(b);

(z.27) subsection 160.1(2.1);

(z.28) subparagraph 163(2)(c)(i);

(z.29) subparagraphs 204.2(1)(b)(i) and (ii), paragraphs (a) and (b) of the description of I in subsection 204.2(1.2), subsections 204.2(2) and (3);

(z.30) the portion of subparagraph 204.81(1)(c)(vii) before clause (A), clauses 204.81(1)(c)(vii)(C) and (D);

(z.31) subparagraph (a)(ii) of the description of A in subsection 204.94(2);

(z.32) subparagraph 212(1)(h)(iii.2);

(z.33) subparagraph 212.1(3)(b)(i);

(z.34) subparagraph 221(1)(i)(i);

(z.35) paragraphs (a) and (b) of the definition ``death benefit'' in subsection 248(1), the definition ``home relocation loan'' in subsection 248(1), the definition ``separation agreement'' in subsection 248(1), paragraphs 248(8)(a) and (b) and (9.2)(a), subsections 248(22) and (23), paragraph 248(23.1)(a),

(z.36) subsection 250(2);

(z.37) paragraph 251.1(1)(a), subparagraph 251.1(1)(b)(iii); and

(z.38) paragraphs 252(1)(c) and (e), subparagraphs 252(2)(a)(iii), (b)(i) and (ii), (c)(i) and (ii) and (d)(i) and (ii), paragraph 252(2)(g).

(a) paragraphs (a) and (a.1) of the definition ``principal residence'' in section 54, clause (c.1)(ii)(B) of that definition;

(b) paragraph (a) of the description of A in subsection 56.1(2), the definition ``child support amount'' in subsection 56.1(4), paragraph (a) of the definition ``support amount'' in subsection 56.1(4);

(c) subparagraph 60(j)(i);

(d) the portion of paragraph 73(5)(a) before subparagraph (ii);

(e) the portion of paragraph 104(5.4)(b) before subparagraph (i), clause 104(5.4)(b)(ii)(B);

(f) paragraphs 118(5)(a) and (b);

(g) paragraphs 146(16)(b) and (c) and (21)(a) and (b);

(h) paragraph 146.1(7.2)(c);

(i) subparagraph 146.3(2)(f)(iv), paragraph 146.3(14)(b);

(j) paragraphs 147.3(5)(b) and (7)(b); and

(k) the portion of subparagraph 210(c)(ii) after clause (B).

(a) subsection 54.1(1), the portion of subsection 54.1(2) after paragraph (c);

(b) the portion of subsection 96(1.1) after paragraph (a) and before paragraph (b);

(c) the description of E in paragraph 118.61(1); and

(d) subparagraph (a)(i) of the description of A in subsection 180.2(2).

(a) paragraph (a) of the definition ``résidence principale'' in section 54;

(b) the portion of paragraph 60(j) before subparagraph (i);

(c) the portion of paragraph 73(5)(a) before subparagraph (ii);

(d) the portion of paragraph 104(5.4)(b) before subparagraph (i), subparagraph 104(5.4)(b)(ii);

(e) subsection 118(5);

(f) paragraphs 146(16)(b) and (c), subparagraphs 146(21)(a)(i) and (ii);

(g) paragraph 146.1(7.2)(c);

(h) subparagraph 146.3(2)(f)(iv), paragraph 146.3(14)(b);

(i) clause 204.81(1)(c)(vii)(C); and

(j) subparagraph 210(c)(ii).

(a) paragraph (a.1) of the definition ``résidence principale'' in section 54;

(b) paragraph (a) of the description of A in subsection 56.1(2), paragraph (a) of the definition ``pension alimentaire'' in subsection 56.1(4), the definition ``pension alimentaire pour enfants'' in subsection 56.1(4);

(c) subparagraph (b)(ii) of the definition ``bénéficiaire privilégié'' in subsection 108(1);

(d) subparagraph 146(21)(b)(i); and

(e) paragraphs 147.3(5)(b) and (7)(b).

(a) paragraph 73(1)(b); and

(b) subparagraph 148(8.1)(a)(ii).

(a) subparagraph 24(2)(d)(i);

(b) subsection 54.1(1), the portion of subsection 54.1(2) after paragraph (c);

(c) clause 56(1)(a)(i)(A), subparagraphs 56(1)(s)(i) and (ii), the portion of paragraph 56(1)(s) after subparagraph (ii), subparagraphs 56(1)(u)(i) and (ii);

(d) paragraphs 70(6)(b)(i) and (ii), subparagraphs 70(6.1)(b)(i) and (ii), paragraphs 70(9.1)(b) and (c), the portion of paragraph 70(9.1)(d) before subparagraph (i), the portion of subsection 70(9.1) after paragraph (d);

(e) subparagraphs 73(1)(c)(i) and (ii);

(f) subparagraphs 104(4)(a)(iii) and (iv);

(g) the descriptions of B and C in section 118.8;

(h) subparagraphs (f)(i) and (ii) of the definition ``regular eligible amount'' in subsection 146.01(1), paragraph 146.01(7)(d);

(i) paragraph 146.02(7)(d);

(j) paragraph 160(4)(b);

(k) subparagraph (a)(i) of the description of A in subsection 180.2(2); and

(l) the portion of subsection 248(23.1) before paragraph (a).

(a) subparagraph 70(9.3)(b)(i), paragraph (a) of the definition ``interest in a family farm partnership'' in subsection 70(10), paragraph (a) of the definition ``share of the capital stock of a family farm corporation'' in subsection 70(10);

(b) the portion of paragraph 96(1.1)(a) after subparagraph (ii);

(c) clauses (a)(i)(D) and (E) of the definition ``interest in a family farm partnership'' in subsection 110.6(1), the portion of subparagraph (a)(i) of that definition after clause (C), subparagraphs (a)(iii), (vi) and (vii) of the definition ``qualified farm property'' in subsection 110.6(1), the portion of subparagraph (a)(i) of the definition ``share of the capital stock of a family farm corporation'' in subsection 110.6(1) after clause (C); and

(d) the description of E in subsection 118.61(1).

(a) paragraph 56(1)(l.1);

(b) paragraph (a) of the definition ``support amount'' in subsection 56.1(4);

(c) subparagraph 60(o.1)(i);

(d) clause (i)(D) of the description of C in paragraph 63(2)(b);

(e) paragraph 73(1)(b), the portion of paragraph 73(5)(a) before subparagraph (i);

(f) paragraphs 74.5(3)(a) and (b), subsection 74.5(4);

(g) paragraph (a) of the description of B in subsection 118(1), paragraph 118(5)(a);

(h) the definition ``cohabiting spouse'' in section 122.6;

(i) paragraph 122.62(6)(a);

(j) the portion of subsection 146(8.3) before paragraph (a), paragraph 146(16)(b), subparagraph 146(21)(b)(i);

(k) subparagraphs (f)(i) and (ii) of the definition ``regular eligible amount'' in subsection 146.01(1);

(l) paragraph (b) of the definition ``subscriber'' in subsection 146.1(1), paragraph 146.1(7.2)(c);

(m) subparagraph 146.3(2)(f)(iv), the portion of subsection 146.3(5.1) before paragraph (a), paragraph 146.3(14)(b);

(n) paragraph 147.3(5)(b);

(o) subparagraph 148(8.1)(a)(ii);

(p) the portion of subsection 160(4) before paragraph (a);

(q) subsection 204.91(3); and

(r) paragraphs (a) and (b) of the definition ``personal or living expenses'' in subsection 248(1), the definition ``separation agreement'' in subsection 248(1), the portion of subsection 248(23.1) before paragraph (a).

(a) subparagraph 8(1)(e)(ii);

(b) subclause (b.1)(ii)(B)(II) of the description of B in subsection 118(1); and

(c) paragraph 251(2)(a).

(a) the description of C in subparagraph (a)(ii) of the description of B in subsection 118(1), subclause (b.1)(ii)(B)(II) of the description of B in subsection 118(1);

(b) paragraph (a) of the definition ``eligible individual'' in subsection 122.5(1); and

(c) the definition ``adult'' in subsection 143(4).

(a) paragraph (c) of the definition ``principal residence'' in section 54, subparagraph (c.1)(iv) of that definition; and

(b) paragraph (a) of the description of B in subsection 118(1).

(a) subparagraph 8(1)(e)(ii);

(b) paragraph 118.2(2)(q);

(c) paragraphs (a) and (b) of the definition ``frais personnels ou de subsistance'' in subsection 248(1); and

(d) paragraph 251(2)(a).