Supporting Vulnerable Seniors and Strengthening Canada’s Economy Act (S.C. 2011, c. 15)

• 3. (1) Section 152 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Determination of disability tax credit eligibility

    (1.01) The Minister shall, if an individual requests by prescribed form, determine with all due dispatch whether an amount is deductible, or would if this Act were read without reference to paragraph 118.3(1)(c) be deductible, under section 118.3 in computing the individual’s tax payable under this Part for a taxation year and send a notice of the determination to the individual.

• (2) The portion of subsection 152(1.2) of the Act before paragraph (b) is replaced by the following:

  • Marginal note:Provisions applicable

    (1.2) Paragraphs 56(1)(l) and 60(o), this Division and Division J, as they relate to an assessment or a reassessment and to assessing or reassessing tax, apply, with any modifications that the circumstances require, to a determination or redetermination under subsection (1.01) and to a determination or redetermination of an amount under this Division or an amount deemed under section 122.61 to be an overpayment on account of a taxpayer’s liability under this Part, except that

    • (a) subsections (1) and (2) do not apply to determinations made under subsections (1.01), (1.1) and (1.11);

• (3) Subject to subsection (4), subsections (1) and (2) apply to taxation years that end after 2009 in respect of forms filed with the Minister of National Revenue after the day on which this Act is assented to (referred to as the “application day” in this section).

• (4) If an individual, on or before the application day, has filed for a taxation year that ends after 2007 and before 2012 the certificate described in paragraph 118.3(1)(a.2) or (a.3) of the Act and, for that year, the Minister of National Revenue has issued a notice that no tax is payable, then

  • (a) in respect of the individual, the reference in subsection (3) to “2009” is to be read as a reference to “2007”;

  • (b) the Minister is deemed to have issued a notice of determination to the individual on the later of the application day or the actual day the notice is issued; and

  • (c) subparagraph 165(1)(a)(ii) of the Act shall in respect of the determination be read as follows:

    • (ii) the day that is 180 days after the day that the Minister is deemed to have issued a notice of determination; and

Marginal note:2010, c. 25, s. 166

4. Paragraph 2(2)(b) of the Canada Disability Savings Act is replaced by the following: