Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2019 and other measures”.

Part 1 implements certain income tax and related measures by

Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the March 19, 2019 budget

Part 3 implements certain excise measures proposed in the March 19, 2019 budget by changing the federal excise duty rates on cannabis products that are edible cannabis, cannabis extracts (including cannabis oils) and cannabis topicals to $0.‍0025 per milligram of total tetrahydrocannabinol contained in the cannabis product.

Part 4 enacts and amends several Acts in order to implement various measures.

Subdivision A of Division 1 of Part 4 amends the Bank Act to, among other things, provide members of federal credit unions with different methods of voting prior to meetings and provide additional exceptions to the requirement that a proxy circular be sent in order to solicit proxies. The Subdivision also makes a technical amendment to An Act to amend certain Acts in relation to financial institutions.

Subdivision B of Division 1 of Part 4 amends the Canadian Payments Act to allow the term of the elected directors of the Board of Directors of the Canadian Payments Association to be renewed twice, to extend the term of the Chairperson and Deputy Chairperson of that Board and to allow the remuneration of certain members of the Stakeholder Advisory Council.

Subdivision A of Division 2 of Part 4 amends the Canada Business Corporations Act to require a corporation, on request by an investigative body that has reasonable grounds to suspect that certain offences have been committed, to provide to the investigative body a copy of its register of individuals with significant control or information in that registry that is specified by the investigative body. It also requires those investigative bodies to keep certain records in relation to their requests and to report annually in respect of those requests.

Subdivision B of Division 2 of Part 4 amends the Criminal Code to add the element of recklessness to the offence of laundering proceeds of crime.

Subdivision C of Division 2 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things,

Subdivision D of Division 2 of Part 4 amends the Seized Property Management Act to authorize the Minister to, among other things,

The Subdivision also makes consequential amendments to the Criminal Code, the Crimes Against Humanity and War Crimes Act and the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

Division 3 of Part 4 amends the Employment Equity Act to require federally regulated private-sector employers to report salary information that supports employment equity reporting beyond salary ranges, including making wage gap information by occupational groups more evident.

Division 4 of Part 4 authorizes payments to be made out of the Consolidated Revenue Fund for climate action support and in relation to infrastructure as well as to the Federation of Canadian Municipalities and to the Shock Trauma Air Rescue Service.

Division 5 of Part 4 amends the Bankruptcy and Insolvency Act to, among other things,

The Division amends the Companies’ Creditors Arrangement Act to, among other things,

The Division also amends the Canada Business Corporations Act to, among other things,

Finally, the Division amends the Pension Benefits Standards Act, 1985 to clarify that a pension plan is not to provide that, among other things, a member’s pension benefit or entitlement to a pension benefit is affected when a plan terminates. It also authorizes a pension plan administrator to purchase an immediate or deferred life annuity for former members or survivors in order to satisfy an obligation under the plan to provide a pension benefit arising from a defined benefit provision.

Division 6 of Part 4 amends the Canada Pension Plan to authorize the Minister of Employment and Social Development to waive the requirement for an application for a retirement pension in certain cases.

Division 7 of Part 4 amends the Old Age Security Act to provide, starting in July 2020, a new income exemption for the purposes of calculating the Guaranteed Income Supplement. The new exemption excludes the first $5,000 of a person’s employment and self-employment income as well as 50% of their employment and self-employment income greater than $5,000 but not exceeding $15,000.

Division 8 of Part 4 amends the Canadian Forces Superannuation Act, the Public Service Superannuation Act and the Royal Canadian Mounted Police Superannuation Act to increase the surplus limit that applies to the Canadian Forces Pension Fund, the Public Service Pension Fund and the Royal Canadian Mounted Police Pension Fund, respectively, to 25% of the amount of liabilities.

Subdivision A of Division 9 of Part 4 amends the Bankruptcy and Insolvency Act to permit trustee licensing fees to be paid on a date to be prescribed by regulation and to permit trustees to maintain electronic records instead of retaining original documents.

Subdivision B of Division 9 of Part 4 amends the Electricity and Gas Inspection Act to allow for the addition, by regulation, of units of measurement for electricity and gas sales and distribution.

Subdivision C of Division 9 of Part 4 amends the Food and Drugs Act to improve safety and enable innovation by introducing measures to, among other things,

Subdivision D of Division 9 of Part 4 amends the Importation of Intoxicating Liquors Act to limit the application of the Act to intoxicating liquors imported into Canada.

Subdivision E of Division 9 of Part 4 amends the Precious Metals Marking Act to provide that exemptions made by regulation can be either conditional or unconditional.

Subdivision F of Division 9 of Part 4 amends the Textile Labelling Act to provide that exemptions made by regulation can be either conditional or unconditional.

Subdivision G of Division 9 of Part 4 amends the Weights and Measures Act to authorize, by regulation, the use of new units of measurement and to update the definitions of the basic units of measurement in accordance with international standards.

Subdivision H of Division 9 of Part 4 amends the Hazardous Materials Information Review Act to streamline the process for reviewing claims for exemption, to allow for the suspension and cancellation of exemptions and to harmonize the provisions of the Act that allow for the disclosure of confidential business information with similar provisions in other Department of Health Acts.

Subdivision I of Division 9 of Part 4 amends the Canada Transportation Act to authorize the electronic administration and enforcement of Acts under the Minister of Transport’s authority and to promote innovation in transportation by authorizing the granting of exemptions for the purpose of research, development and testing.

Subdivision J of Division 9 of Part 4 amends the Pest Control Products Act to, among other things, allow the Minister of Health to

Subdivision K of Division 9 of Part 4 repeals the provisions of the Quarantine Act that relate to the laying of proposed regulations before Parliament.

Subdivision L of Division 9 of Part 4 repeals the provisions of the Human Pathogens and Toxins Act that relate to the laying of proposed regulations before Parliament.

Division 10 of Part 4 amends the Royal Canadian Mounted Police Act to establish the Management Advisory Board, which is to provide advice to the Commissioner of the Royal Canadian Mounted Police on the administration and management of that police force.

Division 11 of Part 4 amends the Pilotage Act to, among other things,

The Division also makes consequential amendments to the Arctic Waters Pollution Prevention Act and the Transportation Appeal Tribunal of Canada Act.

Division 12 of Part 4 enacts the Security Screening Services Commercialization Act. That Act, among other things,

Division 13 of Part 4 amends the Aviation Industry Indemnity Act to authorize the Minister of Transport to undertake to indemnify

Division 14 of Part 4 amends the Transportation Appeal Tribunal of Canada Act to clarify that the Transportation Appeal Tribunal of Canada has jurisdiction in respect of reviews and appeals in connection with administrative monetary penalties provided for under the Marine Liability Act.

Division 15 of Part 4 enacts the College of Immigration and Citizenship Consultants Act. That Act creates a new self-regulatory regime governing immigration and citizenship consultants. It provides that the purpose of the College of Immigration and Citizenship Consultants is to regulate immigration and citizenship consultants in the public interest and protect the public. That Act, among other things,

The Division also makes related amendments to the Citizenship Act and the Immigration and Refugee Protection Act to double the existing maximum fines applicable to the offence of contravening section 21.‍1 of the Citizenship Act or section 91 of the Immigration and Refugee Protection Act.

In addition, it amends those Acts to provide the authority to make regulations establishing a system of administrative penalties and consequences, including of administrative monetary penalties, applicable to certain violations by persons who provide representation or advice for consideration — or offer to do so — in immigration or citizenship matters.

Finally, the Division makes consequential amendments to the Access to Information Act and the Privacy Act.

Division 16 of Part 4 amends the Immigration and Refugee Protection Act to

Division 17 of Part 4 amends the Federal Courts Act to increase the number of Federal Court judges.

Division 18 of Part 4 amends the National Housing Act to allow the Canada Mortgage and Housing Corporation to acquire an interest or right in a housing project that is occupied or intended to be occupied by the owner of the project and to make an investment in order to acquire such an interest or right.

Division 19 of Part 4 enacts the National Housing Strategy Act. That Act provides for, among other things, the development and maintenance of a national housing strategy and imposes requirements related to the mandatory content of the strategy. It also establishes a National Housing Council and requires the appointment of a Federal Housing Advocate. Finally, it requires the submission of an annual report by the Advocate on systemic housing issues and the submission of periodic reports by the designated Minister on the implementation of the strategy and the achievement of desired housing outcomes.

Division 20 of Part 4 enacts the Poverty Reduction Act, which provides for an official metric and other metrics to measure the level of poverty in Canada, sets out two poverty reduction targets in Canada and establishes the National Advisory Council on Poverty.

Division 21 of Part 4 amends the Veterans Well-being Act to expand the eligibility criteria for the education and training benefit in order to make members of the Supplementary Reserve eligible for that benefit.

Division 22 of Part 4 amends the Canada Student Loans Act and the Canada Student Financial Assistance Act to extend the interest-free period on student loans by six months and to provide for transitional measures in respect of individuals to whom student loans were made and who ceased to be students at any time during the six months before the amendments come into force.

Division 23 of Part 4 amends the Canada National Parks Act to establish Thaidene Nene National Park Reserve of Canada and to decrease the hectarage of certain ski areas.

Division 24 of Part 4 amends the Parks Canada Agency Act to provide that, starting on April 1, 2021, any balance of money appropriated to the Parks Canada Agency that is not spent by the Agency in the fiscal year in which it was appropriated lapses at the end of that fiscal year.

Subdivision A of Division 25 of Part 4 enacts the Department of Indigenous Services Act, which establishes the Department of Indigenous Services and confers on the Minister of Indigenous Services various responsibilities relating to the provision of services to Indigenous individuals eligible to receive those services.

Subdivision B of Division 25 of Part 4 enacts the Department of Crown-Indigenous Relations and Northern Affairs Act, which establishes the Department of Crown-Indigenous Relations and Northern Affairs, confers on the Minister of Crown-Indigenous Relations various responsibilities relating to relations with Indigenous peoples and confers on the Minister of Northern Affairs various responsibilities relating to the administration of Northern affairs.

Subdivision C of Division 25 of Part 4 makes amendments to other Acts and repeals the Department of Indian Affairs and Northern Development Act.

Subdivision D of Division 25 of Part 4 makes amendments to the First Nations Land Management Act, the First Nations Oil and Gas and Moneys Management Act and the Addition of Lands to Reserves and Reserve Creation Act.

Division 26 of Part 4 enacts the Federal Prompt Payment for Construction Work Act in order to establish a regime to provide prompt payments to contractors and subcontractors for construction work performed for the purposes of a construction project in respect of federal real property or federal immovables and a regime to resolve disputes over the non-payment of that construction work.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

• Start of inserted block

  (i) if the cost to a taxpayer of a zero-emission passenger vehicle exceeds the prescribed amount,

  • (i) the capital cost to the taxpayer of the vehicle is deemed to be equal to the prescribed amount, and

  • (ii) for the purposes of paragraph (a) of the description of F in the definition undepreciated capital cost in subsection (21), the proceeds of disposition of the vehicle are deemed to be the amount determined by the formula

    A × B/C

    where

    A

    is the amount that would, in the absence of this subparagraph, be the proceeds of disposition of the vehicle,

    B

    is

    (A) if the vehicle is disposed of to a person or partnership with which the taxpayer deals at arm’s length, the capital cost to the taxpayer of the vehicle, and

    (B) in any other case, the cost to the taxpayer of the vehicle, and

    C

    is the cost to the taxpayer of the vehicle.

    End of inserted block

Bad debts — dispositions of depreciable property

(4)  Insertion start If Insertion end an amount that is owing to a taxpayer as or on account of the proceeds of disposition of depreciable property (other than a timber resource property, a passenger vehicle Insertion start to which paragraph 13(7)‍(g) applies or a zero-emission passenger vehicle to which paragraph 13(7)‍(i) applies Insertion end ) of the taxpayer of a prescribed class is established by the taxpayer to have become a bad debt in a taxation year, there may be deducted in computing the taxpayer’s income for the year the lesser of

Bad debts — zero-emission passenger vehicles

(4.‍11) If an amount that is owing to a taxpayer as or on account of the proceeds of disposition of a zero-emission passenger vehicle of the taxpayer to which paragraph 13(7)‍(i) applies is established by the taxpayer to have become a bad debt in a taxation year, there may be deducted in computing the taxpayer’s income for the year the lesser of

• (a) the amount that would be determined by the formula in subparagraph 13(7)‍(i)‍(ii) in respect of the disposition if the amount determined for A in the formula were the amount owing to the taxpayer, and

• (b) the amount determined by the formula

  A – B

  where

  A

  is the capital cost to the taxpayer of the vehicle, and

  B

  is the amount that would be determined by the formula in subparagraph 13(7)‍(i)‍(ii) in respect of the disposition if the amount determined for A in the formula were the total amount, if any, realized by the taxpayer on account of the proceeds of disposition.

  End of inserted block

• (i.‍1) an object that the Canadian Cultural Property Export Review Board has determined meets the Insertion start criterion Insertion end set out in Insertion start paragraph Insertion end 29(3)‍(b) of the Cultural Property Export and Import Act if

• Start of inserted block

  (d) the amount determined by the formula

  A(B − C)

  where

  A

  is

  (i) for taxation years that end before 2024, 15%,

  (ii) for taxation years that begin before 2024 and end after 2023, the amount determined by the formula

  0.‍15(I/J) + 0.‍075(K/J)

  where

  I

  is the total of all accelerated Canadian development expenses incurred by the taxpayer before 2024 and in the taxation year,

  J

  is the total of all accelerated Canadian development expenses incurred by the taxpayer in the taxation year, and

  K

  is the total of all accelerated Canadian development expenses incurred by the taxpayer after 2023 and in the taxation year, and

  (iii) for taxation years that begin after 2023, 7.‍5%,

  B

  is the total of all accelerated Canadian development expenses incurred by the taxpayer in the taxation year, and

  C

  is the amount determined by the formula

  (D − E) − (F − G − H)

  where

  D

  is the total of the amounts determined for E to O in the definition cumulative Canadian development expense in subsection (5) at the end of the taxation year,

  E

  is the total of the amounts determined for E to O in the definition cumulative Canadian development expense in subsection (5) at the beginning of the taxation year,

  F

  is the total of the amounts determined for A to D.‍1 in the definition cumulative Canadian development expense in subsection (5) at the end of the taxation year,

  G

  is the total of the amounts determined for A to D.‍1 in the definition cumulative Canadian development expense in subsection (5) at the end of the preceding taxation year, and

  H

  is the amount determined for B.

  End of inserted block

accelerated Canadian development expense, of a taxpayer, means any cost or expense incurred by the taxpayer during a taxation year if the cost or expense

• (a) qualifies as a Canadian development expense at the time it is incurred, other than

  • (i) an expense in respect of which the taxpayer is a successor, within the meaning of subsection 66.‍7(4), and

  • (ii) a cost in respect of a Canadian resource property acquired by the taxpayer, or a partnership in which the taxpayer is a member, from a person or partnership with which the taxpayer does not deal at arm’s length,

• (b) is incurred after November 20, 2018 and before 2028, other than expenses deemed to have been incurred on December 31, 2027 because of subsection 66(12.‍66), and

• (c) if the Canadian development expense is deemed to be a Canadian development expense incurred by the taxpayer because of paragraph 66(12.‍63)‍(a), is an amount renounced under an agreement entered into after November 20, 2018; (frais d’aménagement au Canada accélérés)

  End of inserted block

• Start of inserted block

  (c) the amount determined by the formula

  A(B − C)

  where

  A

  is

  (i) for taxation years that end before 2024, 5%,

  (ii) for taxation years that begin before 2024 and end after 2023, the amount determined by the formula

  0.‍05(I/J) + 0.‍025(K/J)

  where

  I

  is the total of all accelerated Canadian oil and gas property expenses incurred by the taxpayer before 2024 and in the taxation year,

  J

  is the total of all accelerated Canadian oil and gas property expenses incurred by the taxpayer in the taxation year, and

  K

  is the total of all accelerated Canadian oil and gas property expenses incurred by the taxpayer after 2023 and in the taxation year, and

  (iii) for taxation years that begin after 2023, 2.‍5%,

  B

  is the total of all accelerated Canadian oil and gas property expenses incurred by the taxpayer in the taxation year, and

  C

  is the amount determined by the formula

  (D − E) − (F − G − H)

  where

  D

  is the total of the amounts determined for E to J in the definition cumulative Canadian oil and gas property expense in subsection (5) at the end of the taxation year,

  E

  is the total of the amounts determined for E to J in the definition cumulative Canadian oil and gas property expense in subsection (5) at the beginning of the taxation year,

  F

  is the total of the amounts determined for A to D.‍1 in the definition cumulative Canadian oil and gas property expense in subsection (5) at the end of the taxation year,

  G

  is the total of the amounts determined for A to D.‍1 in the definition cumulative Canadian oil and gas property expense in subsection (5) at the end of the preceding taxation year, and

  H

  is the amount determined for B.

  End of inserted block

accelerated Canadian oil and gas property expense, of a taxpayer, means any cost or expense incurred by the taxpayer during a taxation year, if the cost or expense

• (a) qualifies as a Canadian oil and gas property expense at the time it is incurred, other than

  • (i) an expense in respect of which the taxpayer is a successor, within the meaning of subsection 66.‍7(5), and

  • (ii) a cost in respect of a Canadian resource property acquired by the taxpayer, or a partnership in which the taxpayer is a member, from a person or partnership with which the taxpayer does not deal at arm’s length, and

• (b) is incurred after November 20, 2018 and before 2028; (frais à l’égard de biens canadiens relatifs au pétrole et au gaz accélérés)

  End of inserted block

Interest on money borrowed for certain vehicles

67.‍2 For the purposes of this Act, Insertion start if Insertion end an amount is paid or payable for a period by a person in respect of interest on borrowed money used to acquire a passenger vehicle Insertion start or zero-emission passenger vehicle Insertion end , or on an amount paid or payable for the acquisition of such a vehicle, Insertion start then Insertion end in computing the person’s income for a taxation year the amount of interest so paid or payable Insertion start is Insertion end deemed to be the lesser of the actual amount paid or payable and the amount determined by the formula

More than one owner

67.‍41 If a person owns a zero-emission passenger vehicle jointly with one or more other persons, any reference in paragraph 13(7)‍(i) to the prescribed amount and in section 67.‍2 to the amount of $250 or such other amount as may be prescribed is to be read as a reference to that proportion of each of those amounts that the fair market value of the first-mentioned person’s interest in the vehicle is of the fair market value of the interests in the vehicle of all those persons.

• Social assistance for informal care programs

  Start of inserted block

  (h.‍1) if the taxpayer is an individual (other than a trust), a social assistance payment ordinarily made on the basis of a means, needs or income test provided for under a program of the Government of Canada or the government of a province, to the extent that it is received directly or indirectly by the taxpayer for the benefit of a particular individual, if

  • (i) payments to recipients under the program are made for the care and upbringing, on a temporary basis, of another individual in need of protection,

  • (ii) the particular individual is a child of the taxpayer because of paragraph 252(1)‍(b) (or would be a child of the taxpayer because of that paragraph if the taxpayer did not receive payments under the program), and

  • (iii) no special allowance under the Children’s Special Allowances Act is payable in respect of the particular individual for the period in respect of which the social assistance payment is made;

    End of inserted block

• Start of inserted block

  (e.‍5) if the property is depreciable property of a prescribed class of the taxpayer that is a zero-emission passenger vehicle to which paragraph 13(7)‍(i) applies and the taxpayer and the corporation do not deal at arm’s length,

  • (i) the amount that the taxpayer and the corporation have agreed on in their election in respect of the vehicle is deemed to be an amount equal to the cost amount to the taxpayer of the vehicle immediately before the disposition, and

  • (ii) for the purposes of subsection 6(2), the cost to the corporation of the vehicle is deemed to be an amount equal to its fair market value immediately before the disposition;

    End of inserted block

• Continuing corporation

  (j.‍6) for the purposes of paragraphs 12(1)‍(t) and (x), subsections 12(2.‍2) and 13(7.‍1), (7.‍4) and (24), paragraphs 13(27)‍(b) and (28)‍(c), subsections 13(29) and 18(9.‍1), paragraphs 20(1)‍(e), (e.‍1) and (hh), sections 20.‍1 and 32, paragraph 37(1)‍(c), subsection 39(13), subparagraphs 53(2)‍(c)‍(vi) and (h)‍(ii), paragraph 53(2)‍(s), subsections 53(2.‍1), 66(11.‍4), 66.‍7(11) Insertion start and 127(10.‍2) Insertion end , section 139.‍1, subsection 152(4.‍3), the determination of D in the definition undepreciated capital cost in subsection 13(21) and the determination of L in the definition cumulative Canadian exploration expense in subsection 66.‍1(6), the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

• Journalism organizations

  Start of inserted block

  (j.‍96) for the purposes of section 125.‍6, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  End of inserted block

• Gifts to institutions

  (c) the total of all amounts each of which is the eligible amount of a gift (other than a gift described in paragraph (d)) of an object that the Canadian Cultural Property Export Review Board has determined meets the Insertion start criterion Insertion end set out in Insertion start paragraph Insertion end 29(3)‍(b) of the Cultural Property Export and Import Act, which gift was made by the corporation in the year or in any of the five preceding taxation years to an institution or a public authority in Canada that was, at the time the gift was made, designated under subsection 32(2) of that Act either generally or for a specified purpose related to that object; and

Annual adjustment

117.‍1 (1) The amount of $1,000 referred to in the formula in paragraph 8(1)‍(s), each of the amounts expressed in dollars in subparagraph 6(1)‍(b)‍(v.‍1), subsection 117(2), the description of B in subsection 118(1), subsection 118(2), paragraph (a) of the description of B in subsection 118(10), subsection 118.‍01(2), the descriptions of C and F in subsection 118.‍2(1) and subsections 118.‍3(1), 122.‍5(3) and 122.‍51(1) and (2), the amount of $400,000 referred to in the formula in paragraph 110.‍6(2)‍(a), the amounts of $1,355 and $2,335 referred to in the description of A, and the amounts of $12,820 and $17,025 referred to in the description of B, in the formula in subsection 122.‍7(2), the amount of $700 referred to in the description of C, and the amounts of $24,111 and $36,483 referred to in the description of D, in the formula in subsection 122.‍7(3), Insertion start the amount of $10,000 referred to in the description of B in the formula in subsection 122.‍91(2) Insertion end , and each of the amounts expressed in dollars in Part I.‍2 in relation to tax payable under this Part or Part I.‍2 for a taxation year shall be adjusted so that the amount to be used under those provisions for the year is the total of

Definitions

118.‍02 (1) The following definitions apply in this section.

digital news subscription, of an individual with a qualified Canadian journalism organization, means an agreement entered into between the individual and the qualified Canadian journalism organization, if

• (a) the agreement entitles an individual to access content of the qualified Canadian journalism organization in digital form; and

• (b) the qualified Canadian journalism organization is primarily engaged in the production of original written news content and is not engaged in a broadcasting undertaking as defined in subsection 2(1) of the Broadcasting Act. (abonnement aux nouvelles numériques)

qualifying subscription expense, for a taxation year, means the amount paid in the year for a digital news subscription of an individual with a qualified Canadian journalism organization and, for this purpose, if the digital news subscription provides access to content in non-digital form or content other than content of qualified Canadian journalism organizations, the amount considered to be paid for the digital news subscription shall not exceed

• (a) the cost of a comparable digital news subscription with the qualified Canadian journalism organization that solely provides access to content of qualified Canadian journalism organizations in digital form; and

• (b) if there is no such comparable digital news subscription, 1/2 of the amount actually paid. (dépense pour abonnement admissible)

  End of inserted block

Digital news subscription tax credit

(2) For the purpose of computing the tax payable under this Part by an individual for a taxation year that is before 2025, there may be deducted the amount determined by the formula

• (a) $500, and

• (b) the total of all amounts each of which is a qualifying subscription expense of the individual for the year.

  End of inserted block

Apportionment of credit

(3) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a qualifying subscription expense, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of the qualifying subscription expense, if that individual were the only individual entitled to deduct an amount for the year under this section, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.

• (a) of an object that the Canadian Cultural Property Export Review Board has determined meets the Insertion start criterion Insertion end set out in Insertion start paragraph Insertion end 29(3)‍(b) of the Cultural Property Export and Import Act,

• Start of inserted block

  (u) on behalf of the patient who is the holder of a medical document (as defined in subsection 264(1) of the Cannabis Regulations) to support their use of cannabis for medical purposes, for the cost of cannabis, cannabis oil, cannabis plant seeds or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in subsection 264(1) of the Cannabis Regulations).

  End of inserted block

Tuition credit

118.‍5 (1)  Insertion start Subject to subsection (1.‍2), for Insertion end the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted,

Canada training credit reduction

(1.‍2) The amount that may be deducted for a taxation year by an individual under subsection (1) is to be reduced by the amount determined by the formula

Ordering of credits

118.‍92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.‍7, subsections 118(3) and (10) and sections 118.‍01, Insertion start 118.‍02 Insertion end , 118.‍04, 118.‍041, 118.‍05, 118.‍06, 118.‍07, 118.‍3, 118.‍61, 118.‍5, 118.‍9, 118.‍8, 118.‍2, 118.‍1, 118.‍62 and 121.

Receipt of social assistance

(1.‍2) For the purposes of applying the definitions eligible dependant and eligible individual in subsection (1) for a taxation year, an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada or the government of a province for the benefit of the other individual, unless the amount is a special allowance under the Children’s Special Allowances Act in respect of the other individual in the taxation year.

Subdivision a.‍5 

Canada Training Credit

Claimed amount

122.‍91 (1) An individual who is resident in Canada throughout a taxation year, files a return of income for the taxation year and makes a claim under this subsection is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount claimed by the individual that does not exceed the lesser of

• (a) the training amount limit of the individual for the taxation year, and

• (b) 50% of the amount that would be deductible under paragraph 118.‍5(1)‍(a) or (d) in computing the individual’s tax payable under this Part for the taxation year if

  • (i) this Act were read without reference to subsections 118.‍5(1.‍2) and (2), and

  • (ii) the appropriate percentage for the taxation year were 100%.

    End of inserted block

Training amount limit

(2) For the purposes of this section, the training amount limit of an individual for a taxation year is

• (a) if the taxation year is after 2019 and the individual has attained the age of 26 years, and has not attained the age of 66 years, before the end of the taxation year, the lesser of

  • (i) the amount determined by the formula

    A + B − C

    where

    A

    is the individual’s training amount limit for the preceding taxation year,

    B

    is

    (A) $250, if

    (I) the individual has filed a return of income for the preceding taxation year,

    (II) the individual was resident in Canada throughout the preceding taxation year,

    (III) the total of the following amounts is greater than or equal to $10,000:

    1 the amount that would be the individual’s working income (as defined in subsection 122.‍7(1)) for the preceding taxation year, if this Act were read without reference to paragraph 81(1)‍(a) and subsection 81(4),

    2 the total of all amounts each of which is an amount payable to the individual under subsection 22(1), 23(1), 152.‍04(1) or 152.‍05(1) of the Employment Insurance Act in the preceding taxation year, and

    3 the amount that would be included in the individual’s income because of subparagraph 56(1)‍(a)‍(vii) in computing the individual’s income for the preceding taxation year, if this Act were read without reference to paragraph 81(1)‍(a), and

    (IV) the individual’s income for the preceding taxation year under this Part does not exceed the higher dollar amount referred to in paragraph 117(2)‍(c), as adjusted under this Act for the preceding taxation year, and

    (B) nil, in any other case, and

    C

    is the amount deemed to have been paid by the individual under subsection (1) in respect of the preceding taxation year, and

  • (ii) the amount determined by the formula

    $5,000 − D

    where

    D

    is the total of all amounts deemed to have been paid by the individual under subsection (1) in respect of a preceding taxation year; and

• (b) nil, in any other case.

  End of inserted block

Effect of bankruptcy

(3) For the purpose of this Subdivision, if an individual becomes bankrupt in a particular calendar year,

• (a) notwithstanding subsection 128(2), any reference to the taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year; and

• (b) the individual’s working income and income under this Part for the taxation year ending on December 31 of the particular calendar year is deemed to include the individual’s working income and the income under this Part for the taxation year that begins on January 1 of the particular calendar year.

  End of inserted block

Special rules in the event of death

(4) For the purposes of this section, if an individual dies in a calendar year,

• (a) the individual is deemed to be resident in Canada from the time of death until the end of the year;

• (b) the individual is deemed to be the same age at the end of the year as the individual would have been if the individual were alive at the end of the year; and

• (c) any return of income filed by a legal representative of the individual is deemed to be a return of income filed by the individual.

  End of inserted block

• (i) the total of all amounts each of which is income (other than specified Insertion start farming or fishing Insertion end income Insertion start of the corporation for the year Insertion end ) from an active business of the corporation for the year from the provision of services or property to a private corporation (directly or indirectly, in any manner whatever) if

specified farming or fishing income, of a particular corporation for a taxation year, means income of the particular corporation (other than an amount included in the particular corporation’s income under subsection 135(7)), if

• Start of inserted block

  (a) the income is from the sale of the farming products or fishing catches of the particular corporation’s farming or fishing business to another corporation, and

• (b) the particular corporation deals at arm’s length with the other corporation; (revenu d’agriculture ou de pêche déterminé)

  End of inserted block

Definitions

125.‍6 (1) The following definitions apply in this section.

assistance means an amount, other than an amount deemed under subsection (2) to have been paid, that would be included under paragraph 12(1)‍(x) in computing the income of a taxpayer for any taxation year if that paragraph were read without reference to

• (a) subparagraphs 12(1)‍(x)‍(v) to (viii), if the amount were received

  • (i) from a person or partnership described in subparagraph 12(1)‍(x)‍(ii), or

  • (ii) in circumstances where clause 12(1)‍(x)‍(i)‍(C) applies; and

• (b) subparagraphs 12(1)‍(x)‍(v) to (vii), in any other case.‍ (montant d’aide)

eligible newsroom employee, in respect of a qualifying journalism organization in a taxation year, means an individual who

• (a) is employed by the organization in the taxation year;

• (b) works, on average, a minimum of 26 hours per week throughout the portion of the taxation year in which the individual is employed by the organization;

• (c) at any time in the taxation year, has been, or is reasonably expected to be, employed by the organization for a minimum period of 40 consecutive weeks that includes that time;

• (d) spends at least 75% of their time engaged in the production of news content, including by researching, collecting information, verifying facts, photographing, writing, editing, designing and otherwise preparing content; and

• (e) meets any prescribed conditions. (employé de salle de presse admissible)

qualifying journalism organization, at any time, means a qualified Canadian journalism organization that meets the following conditions:

• (a) it is primarily engaged in the production of original written news content;

• (b) it does not carry on a broadcasting undertaking as defined in subsection 2(1) of the Broadcasting Act;

• (c) it does not, in the taxation year in which the time occurs, receive an amount from the Aid to Publishers component of the Canada Periodical Fund; and

• (d) if it is a corporation having share capital, it meets the conditions in subparagraph (e)‍(iii) of the definition Canadian newspaper in subsection 19(5). (organisation journalistique admissible)

qualifying labour expenditure, of a taxpayer for a taxation year in respect of an eligible newsroom employee, means the lesser of

• (a) the amount determined by the formula

  $55,000 × A/365

  where

  A

  is the lesser of 365 and the number of days in the taxation year, and

• (b) the amount determined by the formula

  A − B

  where

  A

  is the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, and

  B

  is the total of all amounts each of which is an amount of assistance that

  • (i) the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and

  • (ii) has not been repaid before the end of the year pursuant to a legal obligation to do so. (dépense de main-d’œuvre admissible)

    End of inserted block

Tax credit

(2) A taxpayer that is a qualifying journalism organization at any time in a taxation year and that files a prescribed form containing prescribed information with its return of income for the year is deemed to have, on its balance-due day for the year, paid on account of its tax payable under this Part for the year an amount determined by the formula

When assistance received

(3) For the purposes of this Act other than this section, and for greater certainty, the amount that a qualifying journalism organization is deemed under subsection (2) to have paid for a taxation year is assistance received by it from a government immediately before the end of the year.

• (a) that is a Canadian exploration expense incurred by a corporation after March Insertion start 2019 Insertion end and before Insertion start 2025 Insertion end (including, for greater certainty, an expense that is deemed by subsection 66(12.‍66) to be incurred before Insertion start 2025 Insertion end ) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

• (c) an amount in respect of which is renounced in accordance with subsection 66(12.‍6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March Insertion start 2019 Insertion end and before April Insertion start 2024 Insertion end , and

• (d) that is not an expense that was renounced under subsection 66(12.‍6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March Insertion start 2019 Insertion end and before April Insertion start 2024 Insertion end ; (dépense minière déterminée)

Expenditure limit

(10.‍2) For the purpose of subsection (10.‍1), a particular corporation’s expenditure limit for a particular taxation year is the amount determined by the formula

• Start of inserted block

  (d) if the trust earns income from a business in the year, then the portion of the amount payable in the year to a particular participating member of the congregation out of the income of the trust under paragraph (a) that can reasonably be considered to relate to that income from a business is deemed to be income from a business carried on by the particular member.

  End of inserted block

but except for the purposes of paragraph (b) of the definition benefit in this subsection, paragraph (2)‍(b.‍3), subsection (22) and the definition excluded premium in subsection 146.‍02(1), does not include a repayment to which paragraph (b) Insertion start or (d) Insertion end of the definition excluded withdrawal in subsection 146.‍01(1), or Insertion start paragraph (b) of the definition excluded withdrawal in subsection Insertion end 146.‍02(1), applies or an amount that is designated under subsection 146.‍01(3) or 146.‍02(3); (prime)

• Start of inserted block

  (d) a particular amount (other than an eligible amount) received while the individual was resident in Canada and in a calendar year if

  • (i) the particular amount would be a regular eligible amount if subsection (2.‍1) were read without reference to its subparagraph (a)‍(iii),

  • (ii) a payment (other than an excluded premium) equal to the particular amount is made by the individual under a retirement saving plan that is, at the end of the taxation year of the payment, a registered retirement savings plan under which the individual is the annuitant, and

  • (iii) the payment is made before the end of the second calendar year after the calendar year that includes the particular time referred to in subsection (2.‍1); (retrait exclu)

    End of inserted block

• (h) the total of the amount and all other eligible amounts received by the individual in the calendar year that includes the particular time does not exceed Insertion start $35,000 Insertion end , and

• (g) the total of the amount and all other eligible amounts received by the individual in the calendar year that includes the particular time does not exceed Insertion start $35,000 Insertion end , and

Marriage or common-law partnership

(2.‍1) Notwithstanding paragraph (2)‍(a.‍1), for the purposes of the definition regular eligible amount,

• (a) an individual, and a spouse or common-law partner of the individual, are deemed not to have an owner-occupied home in a period ending before a particular time referred to in that definition if

  • (i) at the particular time, the individual

    • (A) is living separate and apart from the individual’s spouse or common-law partner because of a breakdown of their marriage or common-law partnership,

    • (B) has been living separate and apart from the individual’s spouse or common-law partner for a period of at least 90 days, and

    • (C) began living separate and apart from the individual’s spouse or common-law partner in the calendar year that includes the particular time or any time in the four preceding calendar years,

  • (ii) in the absence of this subsection, the individual would not be precluded from having a regular eligible amount because of the application of paragraph (f) of that definition in respect of a spouse or common-law partner (other than the spouse or common-law partner referred to in clauses (i)‍(A) to (C)), and

  • (iii) where the individual has an owner-occupied home at the particular time,

    • (A) the home is not the qualifying home referred to in that definition and the individual disposes of the home no later than the end of the second calendar year after the calendar year that includes the particular time, or

    • (B) the individual acquires the interest, or for civil law the right, of the spouse or common-law partner in the home; and

• (b) if an individual to whom paragraph (a) applies has an owner-occupied home at the particular time referred to in that paragraph and the individual acquires the interest, or for civil law the right, of a spouse or common-law partner in the home, the individual is deemed for the purposes of paragraphs (c) and (d) of that definition to have acquired a qualifying home on the date that the individual acquired the interest or the right.

  End of inserted block

• (a) the total of all amounts (other than excluded premiums, repayments to which paragraph (b) Insertion start or (d) Insertion end of the definition excluded withdrawal in subsection (1) applies and amounts paid by the individual in the first 60 days of the year that can reasonably be considered to have been deducted in computing the individual’s income, or designated under this subsection, for the preceding taxation year) paid by the individual in the year or within 60 days after the end of the year under a retirement savings plan that is at the end of the year or the following taxation year a registered retirement savings plan under which the individual is the annuitant, and

• (b) was a repayment to which paragraph (b) Insertion start or (d) Insertion end of the definition excluded withdrawal in subsection 146.‍01(1) applies;

Carrying on a business

(6.‍1) If tax is payable under this Part for a taxation year because of subsection (6) by a trust that is governed by a TFSA that carries on one or more businesses at any time in the taxation year,

• (a) the holder of the TFSA is jointly and severally, or solidarily, liable with the trust to pay each amount payable under this Act by the trust that is attributable to that business or those businesses; and

• (b) the issuer’s liability at any time for amounts payable under this Act in respect of that business or those businesses shall not exceed the total of

  • (i) the amount of property of the trust that the issuer is in possession or control of at that time in its capacity as legal representative of the trust, and

  • (ii) the total amount of all distributions of property from the trust on or after the date that the notice of assessment was sent in respect of the taxation year and before that time.

    End of inserted block

• Registered journalism organizations

  Start of inserted block

  (h) a registered journalism organization;

  End of inserted block

• Start of inserted block

  (b.‍1) a registered journalism organization,

  End of inserted block

qualifying journalism organization means a corporation or trust that meets the following conditions:

• (a) it is a qualified Canadian journalism organization,

• (b) it is constituted and operated for purposes exclusively related to journalism,

• (c) any business activities it carries on are related to its purposes,

• (d) it has trustees or a board of directors, each of whom deals at arm’s length with each other,

• (e) it is not controlled, directly or indirectly in any manner whatever, by a person or by a group of persons that do not deal with each other at arm’s length,

• (f) it may not, in a taxation year, receive gifts from any one source that represent more than 20% of its total revenues (including donations) for the taxation year, other than a gift

  • (i) made by way of bequest,

  • (ii) made within 12 months after the time the organization is first registered, or

  • (iii) approved, on a case-by-case basis, by the Minister, and

• (g) no part of its income is payable to, or otherwise available for the personal benefit of, any proprietor, member, shareholder, director, trustee, settlor or like individual; (organisation journalistique admissible)

  End of inserted block

Revocation of a qualified donee

(4.‍3) The Minister may, in the manner described in section 168, revoke the registration of a qualified donee referred to in paragraph (a) Insertion start or (b.‍1) Insertion end of the definition qualified donee in subsection (1) for any reason described in subsection 168(1).

Information returns

(14.‍1) Every registered journalism organization shall, within six months from the end of each taxation year of the organization without notice or demand, file with the Minister both an information return and a public information return for the year in prescribed form and containing prescribed information including, for the public information return, for each donor whose total gifts to the organization in the year exceed $5,000, the name of the donor and the total amount donated.

• (a) the information contained in a public information return referred to in subsection 149.‍1(14) Insertion start or (14.‍1) Insertion end shall be communicated or otherwise made available to the public by the Minister in such manner as the Minister deems appropriate;

• (b) the Minister may make available to the public in any manner that the Minister considers appropriate, in respect of each registered, or previously registered, charity, Canadian amateur athletic association, Insertion start journalism organization Insertion end and qualified donee referred to in paragraph (a) of the definition qualified donee in subsection (1),

  • (i) its name, address and date of registration,

  • (ii) in the case of a registered, or previously registered, charity, Canadian amateur athletic association Insertion start or journalism organization Insertion end , its registration number, and

  • (iii) the effective date of any revocation, annulment or termination of registration; and

Refusal to register

(22) The Minister may, by registered mail, give notice to a person that the application of the person for registration as a registered charity, registered Canadian amateur athletic association, Insertion start registered journalism organization Insertion end or qualified donee referred to in subparagraph (a)‍(i) or (iii) of the definition qualified donee in subsection (1) is refused.

• (b) the amount of tax, if any, deemed by subsection 120(2) or (2.‍2), 122.‍5(3), 122.‍51(2), 122.‍7(2) or (3), 122.‍8(4), 122.‍9(2), Insertion start 122.‍91(1) Insertion end , 125.‍4(3), 125.‍5(3), Insertion start 125.‍6(2) Insertion end , 127.‍1(1), 127.‍41(3) or 210.‍2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year.

• (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.‍2), 122.‍5(3), 122.‍51(2), 122.‍7(2) or (3), 122.‍8(4), 122.‍9(2), Insertion start 122.‍91(1) Insertion end , 127.‍1(1), 127.‍41(3) or 210.‍2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.‍61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.

Amounts paid in error

(3.‍1) For the purposes of this Act, an amount (referred to in this subsection as the “excess amount”) is deemed to not have been deducted or withheld under subsection (1) by a person if

• (a) the excess amount was, absent the application of this subsection, deducted or withheld by the person under subsection (1);

• (b) the excess amount is in respect of an excess payment (referred to in this subsection as the “total excess payment”) of an individual’s salary, wages or other remuneration by the person to the individual in a particular year, that was paid as a result of a clerical, administrative or system error;

• (c) before the end of the third year after the calendar year in which the excess amount is deducted or withheld,

  • (i) the person elects in prescribed manner to have this subsection apply in respect of the excess amount, and

  • (ii) the individual has repaid, or made an arrangement to repay, the total excess payment less the excess amount;

• (d) an information return correcting for the total excess payment has not been issued by the person to the individual prior to the making of the election in subparagraph (c)‍(i); and

• (e) any additional criteria specified by the Minister have been met.

  End of inserted block

• (e) 1/12 of the total of the amounts each of which is deemed by subsection 125.‍4(3), 125.‍5(3), Insertion start 125.‍6(2) Insertion end , 127.‍1(1) or 127.‍41(3) to have been paid on account of the corporation’s tax payable under this Part for the year.

• (c) 1/4 of the total of the amounts each of which is deemed by subsection 125.‍4(3), 125.‍5(3), Insertion start 125.‍6(2) Insertion end , 127.‍1(1) or 127.‍41(3) to have been paid on account of the corporation’s tax payable under this Part for the taxation year.

• Start of inserted block

  (c.‍6) the amount, if any, by which

  • (i) the total of all amounts each of which is an amount that would be deemed by subsection 122.‍91(1) to have been paid on account of the person’s tax payable under this Part for the year if those amounts were calculated by reference to the information provided in the return

• (ii) the total of all amounts each of which is an amount that is deemed by subsection 122.‍91(1) to be a payment on account of the person’s tax payable under this Part for the taxation year,

  End of inserted block

• Start of inserted block

  (h) the amount, if any, by which

  • (i) the amount that would be deemed by subsection 125.‍6(2) to have been paid for the year by the person if that amount were calculated by reference to the information provided in the return filed for the year pursuant to that subsection

• exceeds

  • (ii) the amount that is deemed by that subsection to be paid for the year by the person.

    End of inserted block

• (ii) before sending the notice of assessment for the year, where the taxpayer is a qualified corporation (as defined in subsection 125.‍4(1)), an eligible production corporation (as defined in subsection 125.‍5(1)) Insertion start or a qualifying journalism organization (as defined in subsection 125.‍6(1)) Insertion end and an amount is deemed under subsection 125.‍4(3), 125.‍5(3) Insertion start or 125.‍6(2) Insertion end to have been paid on account of its tax payable under this Part for the year, refund all or part of any amount claimed in the return as an overpayment for the year, not exceeding the total of those amounts so deemed to have been paid, and

• (c) in the case of a registered charity, registered Canadian amateur athletic association Insertion start or registered journalism organization Insertion end , fails to file an information return as and when required under this Act or a regulation;

• (f) in the case of a registered Canadian amateur athletic association Insertion start or registered journalism organization Insertion end , accepts a gift the granting of which was expressly or implicitly conditional on the association Insertion start or organization Insertion end making a gift to another person, club, society, association or Insertion start organization Insertion end .

Revocation of registration

(2)  Insertion start If Insertion end the Minister gives notice under subsection (1) to a registered charity, to a registered Canadian amateur athletic association Insertion start or to a registered journalism organization Insertion end ,

• (a) if Insertion start it Insertion end has applied to the Minister in writing for the revocation of its registration, the Minister shall, forthwith after the mailing of the notice, publish a copy of the notice in the Canada Gazette, Insertion start and on that publication of a copy of the notice, the registration is revoked Insertion end ; and

• (b) in any other case, the Minister may, after the expiration of 30 days from the day of mailing of the notice, or after the expiration of such extended period from the day of mailing of the notice as the Federal Court of Appeal or a judge of that Court, on application made at any time before the determination of any appeal pursuant to subsection 172(3) from the giving of the notice, may fix or allow, publish a copy of the notice in the Canada Gazette, Insertion start and on that publication of a copy of the notice, the registration is revoked Insertion end .

• (c) in the case of a person described in any of subparagraphs (a)‍(i) to (v) Insertion start and paragraph (b.‍1) Insertion end of the definition qualified donee in subsection 149.‍1(1), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.‍1(4.‍3) and (22).

• (a.‍2) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.‍1(4.‍3) Insertion start and Insertion end (22) and 168(1) by the Minister, to a person that is a person described in any of subparagraphs (a)‍(i) to (v) Insertion start and paragraph (b.‍1) Insertion end of the definition qualified donee in subsection 149.‍1(1) that is or was registered by the Minister as a qualified donee or is an applicant for such registration, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,

Failure to file information returns

(6) Every registered charity, registered Canadian amateur athletic association Insertion start and registered journalism organization Insertion end that fails to file a return for a taxation year as and when required by subsection 149.‍1(14) Insertion start or (14.‍1) Insertion end is liable to a penalty equal to $500.

Incorrect information

(7) Except where subsection (8) or (9) applies, every registered charity, registered Canadian amateur athletic association Insertion start and registered journalism organization Insertion end that issues, in a taxation year, a receipt for a gift otherwise than in accordance with this Act and the regulations is liable for the taxation year to a penalty equal to 5% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.‍1(1) or a credit under subsection 118.‍1(3).

Increased penalty for subsequent assessment

(8) Except where subsection (9) applies, if the Minister has, less than five years before a particular time, assessed a penalty under subsection (7) or this subsection for a taxation year of a registered charity, registered Canadian amateur athletic association Insertion start or registered journalism organization Insertion end and, after that assessment and in a subsequent taxation year, Insertion start it Insertion end issues, at the particular time, a receipt for a gift otherwise than in accordance with this Act and the regulations, Insertion start it Insertion end is liable for the subsequent taxation year to a penalty equal to 10% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.‍1(1) or a credit under subsection 118.‍1(3).

False information

(9) If at any time a person makes or furnishes, participates in the making of or causes another person to make or furnish a statement that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct ( Insertion start as defined in Insertion end subsection 163.‍2(1)), is a false statement ( Insertion start as defined in Insertion end subsection 163.‍2(1)) on a receipt issued by, on behalf of or in the name of another person for the purposes of subsection 110.‍1(2) or 118.‍1(2), the person (or, where the person is an officer, employee, official or agent of a registered charity, registered Canadian amateur athletic association Insertion start or registered journalism organization Insertion end , the charity, association Insertion start or organization Insertion end ) is liable for their taxation year that includes that time to a penalty equal to 125% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.‍1(1) or a credit under subsection 118.‍1(3).

Notice of suspension with assessment

188.‍2 (1) The Minister shall, with an assessment referred to in this subsection, give notice by registered mail to a registered charity, registered Canadian amateur athletic association Insertion start or registered journalism organization Insertion end that Insertion start its Insertion end authority to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed, if the Minister has assessed the charity, association or organization for a taxation year for

Suspension – failure to report

(2.‍1) If a registered charity, a registered Canadian amateur athletic association Insertion start or a registered journalism organization Insertion end fails to report information that is required to be included in a return filed under subsection 149.‍1(14) Insertion start or (14.‍1) Insertion end , the Minister may give notice by registered mail to the charity, association Insertion start or organization Insertion end that its authority to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended from the day that is seven days after the day on which the notice is mailed until such time as the Minister notifies the charity, association Insertion start or organization Insertion end that the Minister has received the required information in prescribed form.

Records and books

(2) Every qualified donee referred to in paragraphs (a) to (c) of the definition qualified donee in subsection 149.‍1(1) shall keep records and books of account — in the case of a qualified donee referred to in any of subparagraphs (a)‍(i) and (iii) and paragraphs (b), Insertion start (b.‍1) Insertion end and (c) of that definition, at an address in Canada recorded with the Minister or designated by the Minister — containing

Certain qualified donees

(3.‍2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity, registered Canadian amateur athletic association Insertion start or registered journalism organization Insertion end :

• (f) financial statements required to be filed with an information return referred to in subsection 149.‍1(14) Insertion start or (14.‍1) Insertion end ;

Information may be communicated

(3.‍4) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the following taxpayer information:

• (a) the names of each organization with respect to which an individual can be entitled to a deduction under subsection 118.‍02(2); and

• (b) the start and, if applicable, end of the period in which paragraph (a) applies in respect of any particular organization.

  End of inserted block

• Start of inserted block

  (xvi.‍1) to a person employed or engaged in the service of an office or agency, of the Government of Canada or of a province, whose mandate includes the provision of assistance (as defined in subsection 125.‍6(1)) in respect of qualified Canadian journalism organizations, solely for the purpose of the administration or enforcement of the program under which the assistance is offered,

• (xvi.‍2) to a body referred to in paragraph (b) of the definition qualified Canadian journalism organization in subsection 248(1), solely for the purpose of determining eligibility for designation under that paragraph,

  End of inserted block

passenger vehicle means an automobile

• Insertion start (a) Insertion end  acquired after June 17, 1987, other than an automobile Insertion start that is Insertion end acquired after that date pursuant to an obligation in writing entered into before June 18, 1987 Insertion start or that is a zero-emission vehicle, or Insertion end

• Insertion start (b) Insertion end  leased under a lease entered into, extended or renewed after June 17, 1987; (voiture de tourisme)