Budget Implementation Act, 2001 (S.C. 2002, c. 9)
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Assented to 2002-03-27
Coming into Force
Marginal note:Coming into force
11. This Part comes into force on the day on which it receives royal assent or is deemed to have come into force on April 1, 2002, whichever is the earlier.
PART 3EMPLOYMENT INSURANCE
1996, c. 23Employment Insurance Act
12. (1) Subsection 10(2) of the Employment Insurance Act is replaced by the following:
Marginal note:Length of benefit period
(2) The length of a benefit period is 52 weeks, except as otherwise provided in subsections (10) to (15) and section 24.
(2) Paragraph 10(8)(a) of the Act is replaced by the following:
(a) no further benefits are payable to the claimant in their benefit period, including for the reason that benefits have been paid for the maximum number of weeks for which benefits may be paid under section 12;
(3) Subsection 10(8) of the Act is amended by adding the word “or” at the end of paragraph (b) and by repealing paragraph (c).
(4) Subsection 10(12) of the Act is replaced by the following:
Marginal note:Extension of benefit period — children in hospital
(12) If the child or children referred to in subsection 23(1) are hospitalized during the period referred to in subsection 23(2), the benefit period is extended by the number of weeks during which the child or children are hospitalized.
Marginal note:Extension of benefit period — special benefits
(13) If, during a claimant’s benefit period,
(a) regular benefits were not paid to the claimant,
(b) benefits were paid because of the three reasons mentioned in subsection 12(3), and
(c) with respect to the reasons mentioned in paragraphs 12(3)(b) and (c), benefits were not paid for the maximum number of weeks established for those reasons,
the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for the reason mentioned in each of those paragraphs.
Marginal note:Maximum extension under subsections (10) to (13)
(14) Subject to subsection (15), no extension under any of subsections (10) to (13) may result in a benefit period of more than 104 weeks.
Marginal note:Maximum extension under subsection (13)
(15) No extension under subsection (13) may result in a benefit period of more than 67 weeks, unless the benefit period is also extended under any of subsections (10) to (12).
Marginal note:2000, c. 14, s. 3(3)
13. Subsection 12(5) of the Act is replaced by the following:
Marginal note:Combined weeks of benefits
(5) In a claimant’s benefit period, the claimant may combine weeks of benefits to which the claimant is entitled because of a reason mentioned in subsection (3), but the maximum number of combined weeks is 50. If the benefit period is extended under subsection 10(13), the maximum number of combined weeks is 65.
14. Section 23 of the Act is amended by adding the following after subsection (2):
Marginal note:Extension of period — children in hospital
(3) If the child or children referred to in subsection (1) are hospitalized during the period referred to in subsection (2), the period is extended by the number of weeks during which the child or children are hospitalized.
Marginal note:Limitation
(3.1) No extension under subsection (3) may result in the period being longer than 104 weeks.
Marginal note:Extension of period — special benefits
(3.2) If, during a claimant’s benefit period,
(a) regular benefits were not paid to the claimant,
(b) benefits were paid because of the three reasons mentioned in subsection 12(3), and
(c) with respect to the reason mentioned in paragraph 12(3)(b), benefits were not paid for the maximum number of weeks established for that reason,
the period referred to in subsection (2) is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for that reason.
Marginal note:Limitation
(3.3) No extension under subsection (3.2) may result in the period being longer than 67 weeks or, if the benefit period is extended under any of subsections 10(10) to (13), 104 weeks.
Transitional Provision
15. (1) Subsections 10(12) and 23(3) of the Employment Insurance Act, as enacted by subsection 12(4) and section 14, respectively, of this Act, apply to a claimant for any benefit period that begins on or after the day on which this Act receives royal assent.
(2) Subsections 10(13) and 23(3.2) of the Employment Insurance Act, as enacted by subsection 12(4) and section 14, respectively, of this Act, apply to a claimant for any benefit period that has not ended before March 3, 2002 or that begins on or after that date.
SOR/96-445Employment Insurance (Fishing) Regulations
16. (1) Section 8 of the Employment Insurance (Fishing) Regulations is amended by adding the following after subsection (11.1):
(11.2) Notwithstanding subsection (11) and subject to the applicable maximums referred to in subsections (17) and (18), if, during the period referred to in subsection 23(2) of the Act, the child or children referred to in subsection 23(1) of the Act are hospitalized, the fisher’s benefit period is extended by the number of weeks during which the child or children are hospitalized.
(11.3) Notwithstanding subsection (11) and subject to the applicable maximums referred to in subsection (17), if, during a fisher’s benefit period,
(a) benefits were not paid to the fisher under subsection (12),
(b) benefits were paid because of the three reasons mentioned in subsection 12(3) of the Act, and
(c) with respect to the reasons mentioned in paragraphs 12(3)(b) and (c) of the Act, benefits were not paid for the maximum number of weeks established for those reasons,
the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the fisher for the reason mentioned in each of those paragraphs.
(11.4) Subject to subsection (11.5), no extension under any of subsections (11.1) to (11.3) may result in a benefit period of more than 104 weeks.
(11.5) No extension under subsection (11.3) may result in a benefit period of more than 67 weeks, unless the benefit period is also extended under subsection (11.1) or (11.2).
Marginal note:SOR/2001-74
(2) Subsection 8(14) of the Regulations is replaced by the following:
(14) No benefit period established under subsection (1) or (6) shall be extended beyond the date determined in accordance with any of subsections (11) to (11.3).
(3) Section 8 of the Regulations is amended by adding the following after subsection (17):
(17.1) For the purpose of subsection (17), the reference in subsection 12(5) of the Act to subsection 10(13) of the Act is to be read as a reference to subsection (11.3) of this section.
(4) Subsection 8(11.2) of the Regulations, as enacted by subsection (1), applies to a fisher for any benefit period that begins on or after the day on which this Act receives royal assent.
(5) Subsection 8(11.3) of the Regulations, as enacted by subsection (1), applies to a fisher for any benefit period that has not ended before March 3, 2002 or that begins on or after that date.
Related Amendments
R.S., c. L-2Canada Labour Code
Marginal note:2000, c. 14, s. 42
17. Subsection 206.1(2) of the Canada Labour Code is replaced by the following:
Marginal note:Period when leave may be taken
(2) The leave of absence may only be taken during the fifty-two week period beginning
(a) in the case of a new-born child of the employee, at the option of the employee, on the day the child is born or comes into the actual care of the employee; and
(b) in the case of an adoption, on the day the child comes into the actual care of the employee.
18. Subsection 206.1(2) of the Act, as enacted by section 43 of the Budget Implementation Act, 2000, chapter 14 of the Statutes of Canada, 2000, is replaced by the following:
Marginal note:Period when leave may be taken
(2) The leave of absence may only be taken during the fifty-two week period beginning
(a) in the case of a child described in paragraph (1)(a), at the option of the employee, on the day the child is born or comes into the actual care of the employee;
(b) in the case of a child described in paragraph (1)(b), on the day the child comes into the actual care of the employee; and
(c) in the case of a child described in paragraph (1)(c), on the day the requirements referred to in that paragraph are met.
Coming into Force
Marginal note:Coming into force
19. (1) Subject to subsection (2), the provisions of this Part or the provisions of any Act enacted by this Part come into force or are deemed to have come into force on a day or days to be fixed by order of the Governor in Council.
Marginal note:Section 16
(2) Despite section 153 of the Employment Insurance Act, section 16 comes into force on a day or days to be fixed by order of the Governor in Council.
PART 4R.S., c. 1 (5th Supp.)INCOME TAX ACT
20. (1) Subsection 6(8) of the Income Tax Act is replaced by the following:
Marginal note:GST rebates re costs of property or service
(8) If
(a) an amount in respect of an outlay or expense is deducted under section 8 in computing the income of a taxpayer for a taxation year from an office or employment, or
(b) an amount is included in the capital cost to a taxpayer of a property described in subparagraph 8(1)(j)(ii) or 8(1)(p)(ii),
and a particular amount is paid to the taxpayer in a particular taxation year as a rebate under the Excise Tax Act in respect of any goods and services tax included in the amount of the outlay or expense, or the capital cost of the property, as the case may be, the particular amount
(c) to the extent that it relates to an outlay or expense referred to in paragraph (a), shall be included in computing the taxpayer’s income from an office or employment for the particular taxation year, and
(d) to the extent that it relates to the capital cost of property referred to in paragraph (b), is deemed, for the purposes of subsection 13(7.1), to have been received by the taxpayer in the particular taxation year as assistance from a government for the acquisition of the property.
(2) Subsection (1) applies to the 2002 and subsequent taxation years.
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