Bill C-38

Canada Business Corporations Act

Clause 5: (1) and (2) Existing text of subsections 237.5(2) and (3):

(2) In subsection (1), “personal body corporate” means a body corporate that is not actively engaged in any financial, commercial or industrial business and that is controlled by an individual or a group of individuals, each member of which is connected by blood relationship, adoption or marriage or by cohabiting with another member in a conjugal relationship.

(3) Subsection (1) does not apply when the plaintiff brings the action as a member of a partnership or other association or as a trustee in bankruptcy, liquidator or receiver of a body corporate.

Canada Cooperatives Act

Clause 6: (1) and (2) Existing text of subsections 337.5(2) and (3):

(2) In subsection (1), “personal body corporate” means a body corporate that is not actively engaged in any financial, commercial or industrial business and that is controlled by an individual or a group of individuals, each member of which is connected by blood relationship, adoption or marriage or by cohabiting with another member in a conjugal relationship.

(3) Subsection (1) does not apply when the plaintiff brings the action as a member of a partnership or other association or as a trustee in bankruptcy, liquidator or receiver of a body corporate.

Civilian War-related Benefits Act

Clause 7: Existing text of section 36:

36. Where any two persons to whom any pensions may be awarded under this Part are married to one another or are common-law partners of one another, pensions may be paid to them under this Part as if they were unmarried and had no common-law partner, but in every such case the additional pensions, if any, that may be awarded under this Part in respect of any dependent child or children shall be paid in respect of the injury to the husband unless the wife is not wholly or to a substantial extent maintained by him, in which case the additional pensions, if any, shall be paid in respect of the injury to the parent who is responsible for the support of the dependent child or children.

Divorce Act

Clause 8: (1) Existing text of the definition:

“spouse” means either of a man or woman who are married to each other;

(2) Relevant portion of subsection 2(2):

(2) For the purposes of the definition “child of the marriage” in subsection (1), a child of two spouses or former spouses includes

(a) any child for whom they both stand in the place of parents; and

Federal Law and Civil Law in the Province of Quebec Act

Clause 9: Existing text of section 5:

5. Marriage requires the free and enlightened consent of a man and a woman to be the spouse of the other.

Income Tax Act

Clause 10: (1) Relevant portion of subsection 56.1(2):

(2) For the purposes of section 56, this section and subsection 118(5), the amount determined by the formula

A - B

where

A      is the total of all amounts each of which is an amount (other than an amount that is otherwise a support amount) that became payable by a person in a taxation year, under an order of a competent tribunal or under a written agreement, in respect of an expense (other than an expenditure in respect of a self-contained domestic establishment in which the person resides or an expenditure for the acquisition of tangible property that is not an expenditure on account of a medical or education expense or in respect of the acquisition, improvement or maintenance of a self-contained domestic establishment in which the taxpayer described in paragraph (a) or (b) resides) incurred in the year or the preceding taxation year for the maintenance of a taxpayer, children in the taxpayer’s custody or both the taxpayer and those children, where the taxpayer is

...

(b) where the amount became payable under an order made by a competent tribunal in accordance with the laws of a province, an individual who is the parent of a child of whom the person is a natural parent,

...      

is, where the order or written agreement, as the case may be, provides that this subsection and subsection 60.1(2) shall apply to any amount paid or payable thereunder, deemed to be an amount payable to and receivable by the taxpayer as an allowance on a periodic basis, and the taxpayer is deemed to have discretion as to the use of that amount.

(2) Existing text of the definition:

“child support amount” means any support amount that is not identified in the agreement or order under which it is receivable as being solely for the support of a recipient who is a spouse or common-law partner or former spouse or common-law partner of the payer or who is a parent of a child of whom the payer is a natural parent.

(3) Relevant portion of the definition:

“support amount” means an amount payable or receivable as an allowance on a periodic basis for the maintenance of the recipient, children of the recipient or both the recipient and children of the recipient, if the recipient has discretion as to the use of the amount, and

...

(b) the payer is a natural parent of a child of the recipient and the amount is receivable under an order made by a competent tribunal in accordance with the laws of a province.

Clause 11: Relevant portion of subsection 60.1(2):

(2) For the purposes of section 60, this section and subsection 118(5), the amount determined by the formula

A - B

where

A      is the total of all amounts each of which is an amount (other than an amount that is otherwise a support amount) that became payable by a taxpayer in a taxation year, under an order of a competent tribunal or under a written agreement, in respect of an expense (other than an expenditure in respect of a self-contained domestic establishment in which the taxpayer resides or an expenditure for the acquisition of tangible property that is not an expenditure on account of a medical or education expense or in respect of the acquisition, improvement or maintenance of a self-contained domestic establishment in which the person described in paragraph (a) or (b) resides) incurred in the year or the preceding taxation year for the maintenance of a person, children in the person’s custody or both the person and those children, where the person is

...

(b) where the amount became payable under an order made by a competent tribunal in accordance with the laws of a province, an individual who is a parent of a child of whom the taxpayer is a natural parent,

...      

is, where the order or written agreement, as the case may be, provides that this subsection and subsection 56.1(2) shall apply to any amount paid or payable thereunder, deemed to be an amount payable by the taxpayer to that person and receivable by that person as an allowance on a periodic basis, and that person is deemed to have discretion as to the use of that amount.

Clause 12: (1) and (2) Relevant portion of subsection 252(1):

252. (1) In this Act, words referring to a child of a taxpayer include

(a) a person of whom the taxpayer is the natural parent whether the person was born within or outside marriage;

...

(d) an adopted child of the taxpayer; and

(3) Existing text of subsection 252(3):

(3) For the purposes of paragraph 56(1)(b), section 56.1, paragraphs 60(b) and (j), section 60.1, subsections 70(6) and (6.1), 73(1) and (5) and 104(4), (5.1) and (5.4), the definition “pre-1972 spousal trust” in subsection 108(1), subsection 146(16), subparagraph 146.3(2)(f)(iv), subsections 146.3(14), 147(19), 147.3(5) and (7) and 148(8.1) and (8.2), the definition “small business property” in subsection 206(1), subparagraph 210(c)(ii) and subsections 248(22) and (23), “spouse” and “former spouse” of a particular individual include another individual of the opposite sex who is a party to a voidable or void marriage with the particular individual.

Marriage (Prohibited Degrees) Act

Clause 13: Existing text of subsection 2(2):

(2) No person shall marry another person if they are related

(a) lineally by consanguinity or adoption;

(b) as brother and sister by consanguinity, whether by the whole blood or by the half-blood; or

(c) as brother and sister by adoption.

Clause 14: Existing text of subsection 3(2):

(2) A marriage between persons who are related in the manner described in paragraph 2(2)(a), (b) or (c) is void.

Modernization of Benefits and Obligations Act

Clause 15: Existing text of the heading and section 1.1:

Interpretation

1.1 For greater certainty, the amendments made by this Act do not affect the meaning of the word “marriage”, that is, the lawful union of one man and one woman to the exclusion of all others.