• 56. (1) Subsection 252(3) of the Act is replaced by the following:

  • Extended meaning of “spouse” and “former spouse”

    (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), the definition “survivor” in subsection 146.2(1), subparagraph 146.3(2)(f)(iv), subsections 146.3(14), 147(19) and 147.3(5) and (7), section 147.5, subsections 148(8.1) and (8.2), the definition “qualifying transfer” in subsection 207.01(1), subparagraph 210(c)(ii) and subsections 248(22) and (23), “spouse” and “former spouse” of a particular individual include another individual who is a party to a void or voidable marriage with the particular individual.

• (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force.

• 57. (1) Section 253.1 of the Act is replaced by the following:

  Marginal note:Investments in limited partnerships

  253.1 For the purposes of subparagraph 108(2)(b)(ii), paragraphs 130.1(6)(b), 131(8)(b) and 132(6)(b), subsection 146.2(6), paragraph 146.4(5)(b), subsection 147.5(8), paragraph 149(1)(o.2), the definition “private holding corporation” in subsection 191(1) and regulations made for the purposes of paragraphs 149(1)(o.3) and (o.4), if a trust or corporation holds an interest as a member of a partnership and, by operation of any law governing the arrangement in respect of the partnership, the liability of the member as a member of the partnership is limited, the member shall not, solely because of its acquisition and holding of that interest, be considered to carry on any business or other activity of the partnership.

• (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the the Pooled Registered Pension Plans Act comes into force.

C.R.C., c. 945Income Tax Regulations

• 58. (1) Paragraph (b) of the definition “remuneration” in subsection 100(1) of the Income Tax Regulations is replaced by the following:

  • (b) a superannuation or pension benefit (including an annuity payment made pursuant to or under a superannuation or pension fund or plan) other than a distribution

    • (i) that is made from a pooled registered pension plan and is not required to be included in computing a taxpayer’s income under paragraph 56(1)(z.3) of the Act, or

    • (ii) that subsection 147.5(14) of the Act deems to have been made,

• (2) Paragraph 100(3)(a) of the Regulations is replaced by the following:

  • (a) a contribution to or under a pooled registered pension plan, a registered pension plan or a specified pension plan, or

• (3) Subsections (1) and (2) come into force or are deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force.

• 59. (1) The Regulations are amended by adding the following after section 212:

  Pooled Registered Pension Plans

  213. An administrator of a PRPP must file with the Minister an information return for each calendar year in prescribed form in respect of the PRPP

  • (a) if an agreement concerning annual information returns has been entered into by the Minister and an authority responsible for the supervision of the PRPP under the Pooled Registered Pension Plans Act or a similar law of a province, on or before the day on which an information return required by that authority is to be filed for the calendar year; and

  • (b) in any other case, on or before May 1 of the following calendar year.

• (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force.

• 60. (1) Paragraph 304(1)(a) of the Regulations is replaced by the following:

  • (a) an annuity contract that is, or is issued pursuant to, an arrangement described in any of paragraphs 148(1)(a) to (b.3) and (d) of the Act;

• (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force.

• 61. (1) The portion of subsection 1104(13) of the Regulations before the definition “basic oxygen furnace gas” is replaced by the following:

  • (13) The definitions in this subsection apply for the purposes of this subsection, subsections (14) to (17) and Classes 43.1 and 43.2 in Schedule II.

• (2) The definitions “eligible waste fuel” and “plant residue” in subsection 1104(13) of the Regulations are replaced by the following:

  “eligible waste fuel”

  “eligible waste fuel” means biogas, bio-oil, digester gas, landfill gas, municipal waste, plant residue, pulp and paper waste and wood waste. (combustible résiduaire admissible)

  “plant residue”

  “plant residue” means residue of plants (not including wood waste and waste that no longer has the chemical properties of the plants of which it is a residue) that would otherwise be waste material and that is used

  • (a) in a system that converts biomass into bio-oil or biogas; or

  • (b) as an eligible waste fuel. (résidus végétaux)

• (3) Section 1104 of the Regulations is amended by adding the following after subsection (16):

  • (17) A property that would otherwise be eligible for inclusion in Class 43.1 or Class 43.2 in Schedule II by a taxpayer is deemed not to be eligible for inclusion in either of those classes if

    • (a) the property is included in Class 43.1 because of its subparagraph (c)(i) or is described in any of subparagraphs (d)(viii), (ix), (xi) and (xiii) of Class 43.1 and paragraph (a) of Class 43.2; and

    • (b) at the time the property becomes available for use by the taxpayer, the taxpayer has not satisfied the requirements of all environmental laws, by-laws and regulations

      • (i) of Canada, a province or a municipality in Canada, or

      • (ii) of a municipal or public body performing a function of government in Canada

      applicable in respect of the property.

• (4) Subsections (1) to (3) are deemed to have come into force on March 29, 2012.

• 62. (1) Subsection 2900(4) of the Regulations is replaced by the following:

  • (4) For the purposes of the definition “qualified expenditure” in subsection 127(9) of the Act, the prescribed proxy amount of a taxpayer for a taxation year, in respect of a business, in respect of which the taxpayer elects under clause 37(8)(a)(ii)(B) of the Act is 55% of the total of all amounts each of which is that portion of the amount incurred in the year by the taxpayer in respect of salary or wages of an employee of the taxpayer who is directly engaged in scientific research and experimental development carried on in Canada that can reasonably be considered to relate to the scientific research and experimental development having regard to the time spent by the employee on the scientific research and experimental development.

• (2) Subsection (1) applies to taxation years that end after 2012, except that for taxation years that begin before 2014 the reference to “55%” in subsection 2900(4) of the Regulations, as enacted by subsection (1), is to be read as a reference to the percentage that is the total of

  • (a) 65% multiplied by the proportion that the number of days that are in the taxation year and before 2013 is of the number of days in the taxation year,

  • (b) 60% multiplied by the proportion that the number of days that are in the taxation year and in 2013 is of the number of days in the taxation year, and

  • (c) 55% multiplied by the proportion that the number of days that are in the taxation year and after 2013 is of the number of days in the taxation year.

• 63. (1) Subparagraph 2902(b)(ii) of the Regulations is replaced by the following:

  • (ii) the acquisition of property that is qualified property or qualified resource property within the meaning assigned by subsection 127(9) of the Act, or

• (2) Paragraph 2902(b) of the Regulations, as amended by subsection (1), is replaced by the following:

  • (b) an expenditure incurred by a taxpayer in respect of

    • (i) the acquisition of property that is qualified property or qualified resource property within the meaning assigned by subsection 127(9) of the Act, or

    • (ii) the acquisition of property that has been used, or acquired for use or lease, for any purpose whatever before it was acquired by the taxpayer;

• (3) The portion of paragraph 2902(e) of the Regulations before subparagraph (i) is replaced by the following:

  • (e) an expenditure of a taxpayer, to the extent that the taxpayer has received or is entitled to receive a reimbursement in respect of it from

• (4) Subsection (1) applies in respect of expenditures incurred after March 28, 2012.

• (5) Subsections (2) and (3) apply in respect of expenditures incurred after 2013.

• 64. (1) Section 2903 of the Regulations is repealed.

• (2) Subsection (1) applies after 2013.

• 65. (1) Section 4301 of the Regulations is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (b):

  • (b.1) subsection 17.1(1) of the Act, the prescribed rate in effect during any particular quarter is the rate that would be determined under paragraph (a) in respect of the particular quarter if the reference in subparagraph (a)(i) to “the next higher whole percentage where the mean is not a whole percentage” were read as “two decimal points”; and

• (2) Subsection (1) is deemed to have come into force on March 29, 2012.

• 66. (1) The portion of subsection 4600(1) of the Regulations before paragraph (a) is replaced by the following:

  • 4600. (1) Property is a prescribed building for the purposes of the definitions “qualified property” and “qualified resource property” in subsection 127(9) of the Act if it is depreciable property of the taxpayer that is a building or grain elevator and it is erected on land owned or leased by the taxpayer,

• (2) The portion of subsection 4600(2) of the Regulations before paragraph (a) is replaced by the following:

  • (2) Property is prescribed machinery and equipment for the purposes of the definitions “qualified property” and “qualified resource property” in subsection 127(9) of the Act if it is depreciable property of the taxpayer (other than property referred to in subsection (1)) that is

• (3) Section 4600 of the Regulations is amended by adding the following after subsection (2):

  • (3) Property is prescribed energy generation and conservation property for the purposes of the definition “qualified property” in subsection 127(9) of the Act if it is depreciable property of the taxpayer (other than property referred to in subsection (1) or (2)) that is a property included in any of subparagraph (a.1)(i) of Class 17 and Classes 43.1, 43.2 and 48 in Schedule II.

• (4) Subsections (1) to (3) are deemed to have come into force on March 29, 2012.

• 67. (1) Subsection 4802(1) of the Regulations is amended by adding the following after paragraph (c.2):

  • (c.3) a pooled registered pension plan;

• (2) Paragraph 4802(1.1)(e) of the Regulations is replaced by the following:

  • (e) each of the beneficiaries of the trust was a trust governed by a deferred profit sharing plan, a pooled registered pension plan or a registered pension plan.

• (3) Subsections (1) and (2) come into force or are deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force.

• 68. (1) The portion of section 8201 of the Regulations before paragraph (a) is replaced by the following:

  8201. For the purposes of subsection 16.1(1), the definition “outstanding debts to specified non-residents” in subsection 18(5), the definition “excluded income” and “excluded revenue” in subsection 95(2.5), subsections 100(1.3), 112(2), 125.4(1) and 125.5(1), the definition “taxable supplier” in subsection 127(9), subparagraph 128.1(4)(b)(ii), paragraphs 181.3(5)(a) and 190.14(2)(b), the definition “Canadian banking business” in subsection 248(1) and paragraph 260(5)(a) of the Act, a “permanent establishment” of a person or partnership (either of whom is referred to in this section as the “person”) means a fixed place of business of the person, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse if the person has a fixed place of business and, if the person does not have any fixed place of business, the principal place at which the person’s business is conducted, and

• (2) Subsection (1) applies to the 2012 and subsequent taxation years.

• 69. (1) Subparagraph 8502(b)(iv) of the Regulations is replaced by the following:

  • (iv) is transferred to the plan in accordance with any of subsections 146(16), 146.3(14.1), 147(19), 147.3(1) to (8) and 147.5(21) of the Act, or

• (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force.

• 70. (1) Subparagraph (d)(ix) of Class 43.1 in Schedule II to the Regulations is replaced by the following:

  • (ix) equipment used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, primarily from the consumption of eligible waste fuel and not using any fuel other than eligible waste fuel or fossil fuel, including such equipment that consists of fuel handling equipment used to upgrade the combustible portion of the fuel and control, feedwater and condensate systems, and other ancillary equipment, but not including equipment used for the purpose of producing heat energy to operate electrical generating equipment, buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), fuel storage facilities, other fuel handling equipment and property otherwise included in Class 10 or 17,

• (2) Clause (d)(xv)(B) of Class 43.1 in Schedule II to the Regulations is replaced by the following:

  • (B) is part of a district energy system that uses thermal energy that is primarily supplied by equipment that is described in subparagraphs (i), (iv) or (ix) or would be described in those subparagraphs if owned by the taxpayer, and

• (3) Subsections (1) and (2) are deemed to have come into force on March 29, 2012.

SOR/2008-186Canada Disability Savings Regulations

71. Paragraph 4(g) of the Canada Disability Savings Regulations is replaced by the following:

• 72. (1) Subsections 5(1) and (2) of the Regulations are replaced by the following:

  • 5. (1) Subject to sections 5.1 and 5.2, an issuer of an RDSP shall repay to the Minister, within the period set out in the issuer agreement, the amount referred to in subsection (2) if

    • (a) the RDSP is terminated;

    • (b) the plan ceases to be an RDSP as a result of the application of paragraph 146.4(10)(a) of the Income Tax Act;

    • (c) the beneficiary ceases to be a DTC-eligible individual, unless they are the subject of an election made under subsection 146.4(4.1) of the Income Tax Act; or

    • (d) the beneficiary dies.

  • (2) The amount that must be repaid as a result of the occurrence of an event described in subsection (1) is the lesser of

    • (a) the fair market value, immediately before the occurrence, of the property held by the RDSP, and

    • (b) the assistance holdback amount of the RDSP immediately before the occurrence.

• (2) Subsection (1) comes into force on January 1, 2014.