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Bill C-23

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R.S., c. G-9	GOVERNOR GENERAL'S ACT
	*127. The Governor General's Act* is amended by adding the following after the heading ``GOVERNOR GENERAL'S RETIRING ANNUITY'' before section 5:**
Definition of ``survivor''	4.2 For the purposes of this Part, ``survivor'' means
	(a) a person who was married
	(i) to a Governor General or former Governor General immediately before the death of the Governor General or former Governor General, and
	(ii) in the case of a former Governor General, to him or her immediately before the time when he or she ceased to be a Governor General; or
	(b) a person who establishes that the person was cohabiting in a relationship of a conjugal nature
	(i) with a Governor General or former Governor General for a period of at least one year immediately before the death of the Governor General or former Governor General, and
	(ii) in the case of a former Governor General, with him or her immediately before he or she ceased to be a Governor General.
	128. Sections 7 and 8 of the Act are replaced by the following:
Annuity to survivor of annuitant	7. (1) When a former Governor General who is in receipt of an annuity under section 6 dies, an annuity equal to one-half of the annuity shall be paid to his or her survivor.
Annuity to survivor of Governor General	(2) When a Governor General dies while holding office, his or her survivor shall be paid an annuity equal to one-half of the annuity that would have been paid if the Governor General had retired on the day on which he or she died.
Duration of annuity to survivor	(3) An annuity payable to a survivor under this section shall commence immediately after the death of the Governor General or former Governor General and shall continue during the life of the survivor.
Apportion- ment when two survivors	(4) When an annuity is payable under this section and there are two survivors, the total amount of the annuity shall be apportioned so that
	(a) the survivor referred to in paragraph 4.2(a) receives an amount, if any, equal to the total amount less any amount determined under paragraph (b) of this subsection; and
	(b) the survivor referred to in paragraph 4.2(b) receives an amount equal to that proportion of the total amount that the number of years that the survivor cohabited with the annuitant while the annuitant was Governor General is of the number of years that the annuitant was Governor General.
Years	(5) In determining a number of years for the purpose of paragraph (4)(b), a part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less.
Election for former Governor General	8. (1) If the person to whom a former Governor General is married or with whom he or she is cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year, would not be entitled to an annuity under section 7 in the event of the former Governor General's death, the former Governor General may make an election, in accordance with the regulations, to reduce the amount of the annuity to which he or she is entitled in order that the person could become entitled to an annuity under subsection (2).
Payment	(2) A person referred to in subsection (1) is entitled to an annuity in an amount determined in accordance with the election and the regulations if the former Governor General dies and the election is not revoked or deemed to have been revoked, and the person was married to the former Governor General at the time of his or her death, or was cohabiting with the former Governor General in a relationship of a conjugal nature for a period of at least one year immediately before his or her death.
Regulations	(3) The Governor in Council may make regulations respecting
	(a) the time, manner and circumstances in which an election may be made, revoked or deemed to have been revoked;
	(b) the reduction to be made in the amount of a former Governor General's pension when an election is made;
	(c) the amount of the annuity to be paid under subsection (2); and
	(d) any other matter that the Governor in Council considers necessary for carrying out the purposes and provisions of this section.
	129. Subsection 11(1) of the Act is replaced by the following:
Diversion of payments to satisfy financial support order	11. (1) When any court in Canada of competent jurisdiction has made an order requiring a person in receipt of an annuity under subsection 6(1) to pay financial support, amounts payable to the annuitant under that subsection are subject to being diverted to the person named in the order in accordance with Part II of the Garnishment, Attachment and Pension Diversion Act.
R.S., c. 1 (5th Supp.)	INCOME TAX ACT
	Amendments
	130. (1) Paragraph (c) of the definition ``résidence principale'' in section 54 of the French version of the Income Tax Act is amended by replacing ``enfant marié'' with ``enfant marié, vivant en union de fait''.
	(2) Clause (c.1)(ii)(B) of the definition ``résidence principale'' in section 54 of the French version of the Act is amended by replacing ``un conjoint, un ancien conjoint'' with ``un époux ou un conjoint de fait, un ex-époux ou un ancien conjoint de fait''.
	131. (1) Subparagraph (b)(i) of the description of B in subsection 118(1) of the Act is replaced by the following:
	(i) is
	(A) a person who is unmarried and who does not live in a common-law partnership, or
	(B) a person who is married or in a common-law partnership, who neither supported nor lived with their spouse or common law-partner and who is not supported by that spouse or common-law partner, and
	(2) Subclause 118(1)(b.1)(ii)(B)(II) of the French version of the Act is replaced by the following:
	(II) le revenu de l'autre particulier pour l'année ou, si ce dernier est l'époux ou le conjoint de fait du particulier et les deux personnes vivent séparées à la fin de l'année en raison de l'échec de leur mariage ou de leur union de fait, son revenu pour l'année pendant qu'il était marié ou qu'il vivait en union de fait et n'était pas ainsi séparé,
	(3) Paragraph 118(4)(a.1) of the Act is replaced by the following:
	(a.1) no amount may be deducted under subsection (1) because of paragraph (b) of the description of B in subsection (1) by an individual for a taxation year for a person in respect of whom an amount is deducted because of paragraph (a) of that description by another individual for the year if, throughout the year, the person and that other individual are married to each other or in a common-law partnership with each other and are not living separate and apart because of a breakdown of their marriage or the common-law partnership, as the case may be;
	132. Clause 118.3(2)(a)(ii)(B) of the Act is replaced by the following:
	(B) in the case of a deduction referred to in clause (i)(A), the individual were not married or not in a common-law partnership, and
	133. The portion of section 118.8 of the Act before the formula is replaced by the following:
Transfer of unused credits to spouse or common-law partner	118.8 For the purpose of computing the tax payable under this Part for a taxation year by an individual who, at any time in the year, is a married person or a person who is in a common-law partnership (other than an individual who, by reason of a breakdown of their marriage or common-law partnership, is living separate and apart from the individual's spouse or common-law partner at the end of the year and for a period of 90 days commencing in the year), there may be deducted an amount determined by the formula
	134. (1) The definition ``family'' in subsection 143(4) of the Act is replaced by the following:
``family'' « famille »	``family'' means,
	(a) in the case of an adult who is unmarried and who is not in a common-law partnership, that person and the person's children who are not adults, not married and not in a common-law partnership, and
	(b) in the case of an adult who is married or in a common-law partnership, that person and the person's spouse or common-law partner and the children of either or both of them who are not adults, not married and not in a common-law partnership
	but does not include an individual who is included in any other family or who is not a member of the congregation in which the family is included;
	(2) Paragraph (b) of the definition ``member of the congregation'' in subsection 143(4) of the Act is replaced by the following:
	(b) a child who is unmarried and not in a common-law partnership, other than an adult, of an adult referred to in paragraph (a), if the child lives with the members of the congregation;
	135. (1) Subparagraph 146(21)(a)(iii) of the French version of the Act is amended by replacing ``du conjoint ou de l'ancien conjoint'' with ``de l'époux ou du conjoint de fait ou de l'ex-époux ou de l'ancien conjoint de fait''.
	(2) The portion of paragraph 146(21)(b) of the French version of the Act before subparagraph (i) is amended by replacing ``au conjoint ou à l'ancien conjoint'' with ``à l'époux ou au conjoint de fait ou à l'ex-époux ou à l'ancien conjoint de fait''.
	136. Paragraphs (b) and (c) of the definition ``annuitant'' in subsection 146.3(1) of the Act are replaced by the following:
	(b) after the death of the first individual, a spouse or common-law partner (in this definition referred to as the ``survivor'') of the first individual to whom the carrier has undertaken to make payments described in the definition ``retirement income fund'' out of or under the fund after the death of the first individual, where the survivor is alive at that time and the undertaking was made pursuant to an election described in that definition of the first individual with the consent of the legal representative of the first individual, and
	(c) after the death of the survivor, another spouse or common-law partner of the survivor to whom the carrier has undertaken, with the consent of the legal representative of the survivor, to make payments described in the definition ``retirement income fund'' out of or under the fund after the death of the survivor, where that other spouse or common-law partner is alive at that time;
	137. The portion of clause 204.81(1)(c)(v)(A) of the Act before subclause (I) is replaced by the following:
	(A) where the share is held by the specified individual in respect of the share, a spouse or common-law partner or former spouse or common-law partner of that individual or a trust governed by a registered retirement savings plan or registered retirement income fund under which that individual, spouse or common-law partner is the annuitant,
	138. Subsection 227(3) of the Act is replaced by the following:
Failure to file return	(3) Every person who fails to file a return as required by subsection (2) is liable to have the deduction or withholding under section 153 on account of the person's tax made as though the person were a person who is neither married nor in a common-law partnership and is without dependants.
	139. (1) The definition ``accord de séparation'' in subsection 248(1) of the French version of the Act is amended by replacing ``ex-conjoint'' with ``ex-époux ou ancien conjoint de fait''.
	(2) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:
``common-la w partner'' « conjoint de fait »	``common-law partner'', with respect to a taxpayer at any time, means a person who cohabits at that time in a conjugal relationship with the taxpayer and
	(a) has so cohabited with the taxpayer for a continuous period of at least one year, or
	(b) would be the parent of a child of whom the taxpayer is a parent, if this Act were read without reference to paragraphs 252(1)(c) and (e) and subparagraph 252(2)(a)(iii),
	and, for the purposes of this definition, where at any time the taxpayer and the person cohabit in a conjugal relationship, they are, at any particular time after that time, 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;
``common-la w partnership'' « union de fait »	``common-law partnership'' means the relationship between two persons who are common-law partners of each other;
	140. Subsection 251(6) of the Act is amended by striking out the word ``and'' at the end of paragraph (b) and by adding the following after that paragraph:
	(b.1) common-law partnership if one is in a common-law partnership with the other or with a person who is connected by blood relationship to the other; and
	141. (1) Paragraphs 252(2)(e) and (f) of the Act are replaced by the following:
	(e) an aunt or uncle of a taxpayer include the spouse or common-law partner of the taxpayer's aunt or uncle, as the case may be;
	(f) a great-aunt or great-uncle of a taxpayer include the spouse or common-law partner of the taxpayer's great-aunt or great-uncle, as the case may be; and
	(2) Subsection 252(4) of the Act is repealed.
	142. The Act is amended as set out in Schedule 2.
	143. Sections 130 to 142 apply to the 2001 and following taxation years.

Bill C-23

GOVERNOR GENERAL'S ACT

INCOME TAX ACT

Amendments