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Bill C-23

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2nd Session, 36th Parliament,
48-49 Elizabeth II, 1999-2000

SCHEDULE 1
(Section 113)

AMENDMENTS TO THE EXCISE TAX ACT

Replacement of ``spouse'' with ``spouse or common-law partner''

1. The Act is amended by replacing ``spouse'' with ``spouse or common-law partner'' in the following provisions:

    (a) paragraph 325(1)(a); and

    (b) subparagraph 12(a)(iii) of Part I of Schedule V.

Replacement of ``spouse'' with ``spouse or common-law partner''

2. The English version of the Act is amended by replacing ``spouse'' with ``spouse or common-law partner'' in the following provisions:

    (a) the portion of paragraph (c) of the definition ``residential complex'' in subsection 123(1) before subparagraph (i);

    (b) subparagraph 190(1)(f)(i);

    (c) the portion of subsection 190(2) before paragraph (a);

    (d) paragraph 191(5)(b);

    (e) the definition ``relation'' in subsection 254(1);

    (f) the definition ``relation'' in subsection 254.1(1);

    (g) subsection 255(1);

    (h) the definition ``relation'' in subsection 256(1);

    (i) the portion of subsection 351(8) before paragraph (a);

    (j) paragraph 3(a) of Part I of Schedule V;

    (k) subparagraph 9(2)(c)(ii) of Part I of Schedule V;

    (l) the portion of section 10 of Part I of Schedule V before paragraph (a); and

    (m) the portion of section 12 of Part I of Schedule V before paragraph (a).

Replacement of ``ex-conjoint'' with ``ex-époux ou ancien conjoint de fait''

3. The French version of the Act is amended by replacing ``ex-conjoint'' with ``ex-époux ou ancien conjoint de fait'' in the following provisions:

    (a) the portion of paragraph (c) of the definition ``immeuble d'habitation'' in subsection 123(1) before subparagraph (i);

    (b) subparagraph 190(1)(c)(i);

    (c) the portion of subsection 190(2) before paragraph (a);

    (d) paragraph 191(5)(b);

    (e) the definition ``proche'' in subsection 254(1);

    (f) the definition ``proche'' in subsection 254.1(1);

    (g) subsection 255(1);

    (h) the definition ``proche'' in subsection 256(1);

    (i) paragraph 3(a) of Part I of Schedule V;

    (j) the portion of section 10 of Part I of Schedule V before paragraph (a); and

    (k) the portion of section 12 of Part I of Schedule V before paragraph (a).

Replacement of ``ancien conjoint'' with ``ex-époux ou ancien conjoint de fait''

4. The French version of the Act is amended by replacing ``ancien conjoint'' with ``ex-époux ou ancien conjoint de fait'' in the following provisions:

    (a) the portion of subsection 351(8) before paragraph (a); and

    (b) subparagraph 9(2)(c)(ii) of Part I of Schedule V.

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