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Bill C-23

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Transitional Provisions

144. Where a taxpayer and a person who would have been the taxpayer's common-law partner in the 1998, 1999 or 2000 taxation year, if sections 130 to 142 applied to the applicable year, jointly elect in respect of that year by notifying the Minister of National Revenue in prescribed manner on or before their filing due date for the year in which this Act receives royal assent, those sections apply to the taxpayer and the person in respect of the applicable taxation year and subsequent taxation years.

145. Where, but for the application of sections 130 to 142, paragraphs 56(1)(b) and 60(b) of the Income Tax Act would not apply to amounts paid and received pursuant to an order or a written agreement, made before the coming into force of this section, those paragraphs do not apply unless the payor and the recipient of the amounts jointly elect to have those paragraphs apply to those amounts for the 2001 and following taxation years by notifying the Minister of National Revenue in prescribed manner on or before their filing due date for the year in which this Act receives royal assent.

146. Despite subsections 152(4) to (5) of the Income Tax Act, the Minister of National Revenue may make any assessment or reassessment and additional assessment of tax, interest and penalties and may make any determinations and redeterminations that are necessary to give effect to section 144 for any taxation year.

R.S., c. 2 (5th Supp.)

INCOME TAX APPLICATION RULES

147. (1) Subsection 20(1.1) of the Income Tax Application Rules is amended by replacing ``spouse'' with ``spouse or common-law partner'', with any grammatical changes that the circumstances require.

(2) Subject to subsection (3), subsection (1) applies to the 2001 and following taxation years.

(3) Where a taxpayer and a person have jointly elected pursuant to section 144 of this Act in respect of the 1998, 1999 or 2000 taxation years, subsection (1) applies to the taxpayer and the person in respect of the applicable taxation year and subsequent taxation years.

R.S., c. I-5

INDIAN ACT

R.S., c. 32 (1st Supp.), s. 1(1)

148. (1) The definition ``child'' in subsection 2(1) of the Indian Act is replaced by the following:

``child''
« enfant »

``child'' includes a legally adopted child and a child adopted in accordance with Indian custom;

(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

``common-la w partner''
« conjoint de fait »

``common-law partner'', in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year;

``survivor''
« survivant »

``survivor'', in relation to a deceased individual, means their surviving spouse or common-law partner;

149. (1) Paragraph 48(3)(b) of the Act is replaced by the following:

    (b) the Minister may direct that the survivor shall have the right to occupy any lands in a reserve that were occupied by the deceased at the time of death.

(2) Subsection 48(5) of the Act is replaced by the following:

Distribution to parents

(5) Where an intestate dies leaving no survivor or issue, the estate shall go to the parents of the deceased in equal shares if both are living, but if either of them is dead the estate shall go to the surviving parent.

(3) Subsection 48(12) of the Act is replaced by the following:

No community of property

(12) There is no community of real or personal property situated in a reserve.

(4) Subsection 48(15) of the Act is replaced by the following:

Equal application to men and women

(15) This section applies in respect of an intestate woman as it applies in respect of an intestate man.

150. The Act is amended by adding the following after section 50:

Regulations

50.1 The Governor in Council may make regulations respecting circumstances where more than one person qualifies as a survivor of an intestate under section 48.

Replacement of ``widow'' with ``survivor''

151. The Act is amended by replacing ``widow'' with ``survivor'' in the following provisions:

    (a) subsections 48(1) and (2);

    (b) paragraph 48(3)(a);

    (c) subsection 48(4); and

    (d) subsections 48(6) and (7).

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

152. The Act is amended by replacing ``spouse'' and ``spouses'' with ``spouse or common-law partner'' and ``spouses or common-law partners'', respectively, in the following provisions:

    (a) section 68; and

    (b) paragraph 81(1)(p.2).

1991, c. 47

INSURANCE COMPANIES ACT

1997, c. 15, s. 165(4)

153. (1) Paragraph (c) of the definition ``fraternal benefit society'' in subsection 2(1) of the Insurance Companies Act is replaced by the following:

      (c) that was incorporated for fraternal, benevolent or religious purposes, including the provision of insurance benefits solely to its members or the spouses, common-law partners or children of its members;

(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

``common-la w partner''
« conjoint de fait »

``common-law partner'', in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year;

154. Paragraphs (d) and (e) of the definition ``associate of the offeror'' in subsection 307(1) of the Act are replaced by the following:

      (d) a spouse or common-law partner of the offeror,

      (e) a child of the offeror or of the offeror's spouse or common-law partner, or

      (f) a relative of the offeror or of the offeror's spouse or common-law partner, if that relative has the same residence as the offeror;

1997, c. 15, s. 280(3)

155. (1) Subsection 529(5) of the Act is replaced by the following:

Preferred terms - loan to spouse or common-law partner

(5) Notwithstanding section 534, a company may make a loan referred to in paragraph 525(b) to the spouse or common-law partner of a senior officer of the company on terms and conditions more favourable than market terms and conditions, as defined in subsection 534(2), if the terms and conditions of the loan have been approved by the conduct review committee of the company.

1997, c. 15, s. 280(3)

(2) The portion of subsection 529(6) of the Act before paragraph (a) is replaced by the following:

Preferred terms - other financial services

(6) Notwithstanding section 534, a company may offer financial services, other than loans or guarantees, to a senior officer of the company, or to the spouse or common-law partner, or a child who is less than eighteen years of age, of a senior officer of the company, on terms and conditions more favourable than market terms and conditions, as defined in subsection 534(2), if

1997, c. 15, s. 280(3)

(3) Paragraph 529(6)(b) of the Act is replaced by the following:

    (b) the conduct review committee of the company has approved the practice of making those financial services available on those favourable terms and conditions to senior officers of the company or to the spouses or common-law partners, or the children under eighteen years of age, of senior officers of the company.

1997, c. 15, s. 285

156. Subsection 542(1) of the Act is replaced by the following:

Society's business

542. (1) Except as otherwise permitted by this Act, a society shall not carry on a business that does not relate to the business of the insuring of risks in respect of its members or the spouses, common-law partners or children of its members.

157. Subsection 706(3) of the Act is replaced by the following:

Additional fine

(3) Where a person has been convicted of an offence under this Act, the court may, where it is satisfied that as a result of the commission of the offence the convicted person acquired any monetary benefits or that monetary benefits accrued to the convicted person or to the spouse, common-law partner or other dependant of the convicted person, order the convicted person to pay, notwithstanding the maximum amount of any fine that may otherwise be imposed under this Act, an additional fine in an amount equal to the court's estimation of the amount of those monetary benefits.

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

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

    (a) paragraph 518(1)(c);

    (b) paragraph 518(1)(f);

    (c) subparagraph 529(1)(a)(ii); and

    (d) subparagraph 529(1)(b)(ii).

R.S., c. J-1

JUDGES ACT

159. Section 2 of the Judges Act is amended by adding the following in alphabetical order:

``common-la w partner'' « conjoint de fait »

``common-law partner'', in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year;

``survivor''
« survivant »

``survivor'', in relation to a judge, means a person who was married to the judge at the time of the judge's death or who establishes that he or she was cohabiting with the judge in a conjugal relationship at the time of the judge's death and had so cohabited for a period of at least one year;

1999, c. 3, s. 75(1)

160. (1) Paragraph 40(1)(d) of the Act is replaced by the following:

    (d) a survivor or child, as defined in subsection 47(1), of a judge of the Supreme Court of the Yukon Territory, the Supreme Court of the Northwest Territories or the Nunavut Court of Justice who dies while holding office as such, where the survivor or child lives with the judge at the time of the judge's death and, within two years after the death, moves to a place of residence in one of the ten provinces or to another territory;

1989, c. 8, s. 11(1)

(2) Paragraph 40(1)(f) of the Act is replaced by the following:

    (f) a survivor or child, as defined in subsection 47(1), of a judge of the Supreme Court of Canada, the Federal Court or the Tax Court of Canada who dies while holding office as such, where the survivor or child lives with the judge at the time of the judge's death and, within two years after the death, moves to a place of residence in Canada outside the area within which the judge was required to reside by the Act establishing that Court.

161. The heading before section 44 of the English version of the Act is replaced by the following:

Annuities Granted to Survivors

1996, c. 30, s. 3

162. Subsection 44(4) of the Act is replaced by the following:

Limitation on annuity to survivor

(4) No annuity shall be granted under this section to the survivor of a judge if the survivor became the spouse or began to cohabit with the judge in a conjugal relationship after the judge ceased to hold office.

163. The Act is amended by adding the following after section 44:

Annuity to be prorated between the two survivors

44.1 (1) Notwithstanding section 44, if there are two persons who are entitled to an annuity under that section, each survivor shall receive a share of the annuity prorated in accordance with subsection (2) for his or her life.

Determina-
tion of prorated share

(2) The prorated share of each survivor is equal to the product obtained by multiplying the annuity by a fraction of which the numerator is the number of years that the survivor cohabited with the judge, whether before or after his or her appointment as a judge, and the denominator is the total obtained by adding the number of years that each of the survivors so cohabited with the judge.

Years

(3) In determining a number of years for the purpose of subsection (2), 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.

Waiver

(4) A survivor is not entitled to receive an annuity under section 44 or this section if the survivor has waived his or her entitlement to the annuity under an agreement entered into in accordance with applicable provincial law.

Election for former judges

44.2 (1) Subject to the regulations, a judge who is in receipt of an annuity under this Act may elect to reduce his or her annuity so that an annuity may be paid to a person who, at the time of the election, is the spouse or common-law partner of the judge but who is not entitled to an annuity under section 44.

Reduction of annuity

(2) If a judge makes the election, the amount of the annuity to which the judge is entitled shall be reduced in accordance with the regulations, but the combined actuarial present value of the reduced annuity and the annuity to which the spouse or common-law partner could become entitled under subsection (3) may not be less than the actuarial present value of the annuity to which the judge is entitled immediately before the reduction is made.

Payment to person in respect of whom election is made

(3) When the judge dies, a spouse or common-law partner in respect of whom an election was made is entitled to an annuity in an amount determined in accordance with the election, subsection (2) and the regulations.

Regulations

(4) 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 judge's annuity when an election is made;

    (c) the amount of the annuity to be paid under subsection (3); and

    (d) any other matter that the Governor in Council considers necessary for carrying out the purposes and provisions of this section.

1989, c. 8, s. 12

164. Section 46.1 of the Act is replaced by the following:

Lump sum payment

46.1 Where a judge dies while holding office, a lump sum equal to one sixth of the yearly salary of the judge at the time of death shall be paid to the survivor of the judge or, if there are two survivors, to the survivor who was cohabiting with the judge at the time of death, and if there is no survivor, to the estate or succession of the judge.

1998, c. 30, s. 8(F)

165. (1) The portion of subsection 47(1) of the Act before paragraph (a) is replaced by the following:

Definition of ``child''

47. (1) For the purposes of this section and sections 48 and 49, ``child'' means a child of a judge, including a child adopted legally or in fact, who

(2) Subsections 47(4) to (6) of the Act are replaced by the following:

Annuity for children where survivor

(4) The Governor in Council shall grant to each child of a judge described in subsection (3)

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