Canada Disability Savings Act (S.C. 2007, c. 35, s. 136)

Act current to 2014-12-08 and last amended on 2011-06-26. Previous Versions

RELATED PROVISIONS

  • — 2009, c. 2, s. 81

      • 81. (1) For the purposes of the Income Tax Act and the Canada Disability Savings Act, specified RDSP events are deemed to have occurred, in the order that they actually occurred, on December 31, 2008 and not on the day or days that they actually occurred.

      • (2) For the purposes of subsection (1), “specified RDSP event” means an event occurring after 2008 and before March 3, 2009 that

        • (a) establishes a “disability savings plan” as defined in subsection 146.4(1) of the Income Tax Act;

        • (b) satisfies conditions in subsection 146.4(2) of the Income Tax Act;

        • (c) establishes a “registered disability savings plan” as defined in subsection 146.4(1) of the Income Tax Act for a beneficiary who is, in respect of the 2008 taxation year, a “DTC-eligible individual” as defined in subsection 146.4(1) of the Income Tax Act and who was resident in Canada at the end of that year;

        • (d) is the making of any contribution to the registered disability savings plan;

        • (e) satisfies the requirement in paragraph 3(b) of the Canada Disability Savings Regulations; or

        • (f) is the taking of any other action to ensure that the registered disability savings plan is validly established and contributions to the plan are validly made.

  • — 2010, c. 12, s. 26(4)

      • 26. (4) Subsections (1) to (3) apply to the 2009 and subsequent years.

  • — 2010, c. 12, s. 27(3)

      • 27. (3) Subsections (1) and (2) apply to the 2009 and subsequent years.

  • — 2010, c. 12, s. 28(5)

      • 28. (5) Subsections (1) to (4) apply to the 2009 and subsequent years.

  • — 2010, c. 25, s. 169

    • Canada Disability Savings Grant for 2008

      169. For the purposes of calculating the amount of a Canada Disability Savings Grant that may be paid for 2008 under section 6 of the Canada Disability Savings Act, subparagraphs 6(2)(a)(i) and (ii) and subsection 6(6) of that Act are to be read as they did on December 31, 2008.

  • — 2010, c. 25, s. 170

    • Canada Disability Savings Bond for 2008

      170. For the purposes of calculating the amount of a Canada Disability Savings Bond that may be paid for 2008 under section 7 of the Canada Disability Savings Act, subparagraphs 7(2)(a)(i) and (ii) and (b)(i) and (ii), the descriptions of B and C in subsection 7(4) and subsection 7(8) of that Act are to be read as they did on December 31, 2008.