Budget Implementation Act, 2016, No. 2 (S.C. 2016, c. 12)
Full Document:
Assented to 2016-12-15
PART 4Various Measures
DIVISION 11996, c. 23Employment Insurance Act
Amendments to the Act
101 Section 6 of the Employment Insurance Act is amended by adding the following after subsection (3):
Marginal note:Employment not suitable
(4) For the purposes of paragraphs 18(1)(a) and 27(1)(a) to (c) and subsection 50(8), employment is not suitable employment for a claimant if
(a) it arises in consequence of a work stoppage attributable to a labour dispute;
(b) it is in the claimant’s usual occupation and is either at a lower rate of earnings or on conditions less favourable than those observed by agreement between employers and employees or, in the absence of any such agreement, than those recognized by good employers; or
(c) it is not in the claimant’s usual occupation and is either at a lower rate of earnings or on conditions less favourable than those that the claimant might reasonably expect to obtain, having regard to the conditions that the claimant usually obtained in their usual occupation, or would have obtained if they had continued to be so employed.
Marginal note:Reasonable interval
(5) After a lapse of a reasonable interval from the date on which an insured person becomes unemployed, paragraph (4)(c) does not apply to the employment described in that paragraph if it is employment at a rate of earnings not lower and on conditions not less favourable than those observed by agreement between employers and employees or, in the absence of any such agreement, than those recognized by good employers.
Marginal note:2012, c. 19, s. 605
102 Subsection 27(2) of the Act is repealed.
Coming into Force
Marginal note:Order in council
103 This Division comes into force on a day to be fixed by order of the Governor in Council.
DIVISION 2R.S., c. O-9Old Age Security Act
Amendments to the Act
104 Section 19 of the Old Age Security Act is amended by adding the following after subsection (7):
Marginal note:Direction by Minister if spouses or common-law partners living apart
(8) If an application has been made under subsection (4) for payment of an allowance to a pensioner’s spouse or common-law partner in respect of any payment period, the Minister may, after any investigation of the circumstances that he or she considers necessary, direct that for the purpose of calculating the allowance, the monthly joint income, as defined in subsection 22(1), be determined without taking into account the pensioner’s income for the base calendar year in any case where the Minister is satisfied that the spouse or common-law partner, as a result of circumstances not attributable to the pensioner or the spouse or common-law partner, was not living with the pensioner in a dwelling maintained by one or the other of them at the time the application was made.
Marginal note:Continuing direction
(9) A direction made under subsection (8) in respect of a payment period is deemed to be a direction made in respect of every subsequent payment period, but the Minister may, after any investigation of the circumstances that he or she considers necessary, cancel the direction.
Marginal note:2010, c. 22, s. 9(1)
105 The definition monthly joint income in subsection 22(1) of the Act is replaced by the following:
- monthly joint income
monthly joint income of a pensioner and their spouse or common-law partner in a current payment period is the amount that equals 1/12 of the total of both of their incomes for the base calendar year; however, for the purpose of calculating the allowance that may be paid to the pensioner’s spouse or common-law partner under subsection (3) for either of the following periods, it is the amount that equals 1/12 of the income of the spouse or common-law partner for the base calendar year:
(a) the months during which the pensioner is an incarcerated person described in subsection 5(3), exclusive of the first month of incarceration and the month of release; or
(b) if a direction made under subsection 19(8) in respect of the spouse or common-law partner has not been cancelled under subsection 19(9), the months, exclusive of the first month, during which the spouse or common-law partner is not living with the pensioner in a dwelling maintained by one or the other of them; (revenu conjoint mensuel)
Coming into Force
Marginal note:January 1, 2017
106 This Division comes into force or is deemed to have come into force on January 1, 2017.
DIVISION 32004, c. 26Canada Education Savings Act
Amendments to the Act
107 (1) The definition child tax benefit in subsection 2(1) of the Canada Education Savings Act is repealed.
(2) The definition national child benefit supplement in subsection 2(1) of the Act is repealed.
(3) Paragraph (a) of the definition primary caregiver in subsection 2(1) of the Act is replaced by the following:
(a) in the case of a beneficiary who is a qualified dependant, the eligible individual in respect of the beneficiary; and
(4) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
- Canada child benefit
Canada child benefit means a deemed overpayment under Subdivision A.1 of Division E of Part I of the Income Tax Act. (allocation canadienne pour enfants)
Marginal note:2010, c. 12, s. 31(1)
108 (1) Clause 5(4)(a)(i)(A) of the Act is replaced by the following:
(A) is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit in respect of January in the particular year is the first threshold for the particular year or less, or
Marginal note:2010, c. 12, s. 31(2)
(2) Subparagraph 5(4)(a)(ii) of the Act is replaced by the following:
(ii) 10% of the contribution, if the beneficiary is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit in respect of January in the particular year is more than the first threshold for the particular year but not more than the second threshold for the particular year, and
(3) Subsection 5(5) of the Act is replaced by the following:
Marginal note:Eligible individual — first month
(5) If there has been no determination of eligibility for a Canada child benefit in respect of January in a particular year, the adjusted income to be used for the purposes of subsection (4) is the adjusted income used to determine the amount of a Canada child benefit for the first month in the particular year in respect of which eligibility has been established.
(4) Subsection 5(6) of the French version of the Act is replaced by the following:
Marginal note:Bénéficiaire né en décembre
(6) Pour l’application du paragraphe (5) au bénéficiaire né en décembre, la mention à ce paragraphe du premier mois de l’année donnée pour lequel le particulier est admissible à l’allocation vaut mention du mois de janvier de l’année suivante.
Marginal note:2011, c. 24, s. 148(1)
(5) Subsections 5(6.1) and (6.2) of the Act are replaced by the following:
Marginal note:Change in care
(6.1) If, in a month following January in a particular year, an individual who was not the primary caregiver of a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual is the adjusted income used to determine the amount of a Canada child benefit for the first month in the particular year in respect of which the individual’s eligibility for the Canada child benefit has been established.
Marginal note:Change in care in December
(6.2) In applying subsection (6.1) in respect of a beneficiary for whom the individual becomes the beneficiary’s primary caregiver in December, the reference to “the first month in the particular year in respect of which the individual’s eligibility for the Canada child benefit has been established” in that subsection is to be read as a reference to “January of the next year”.
109 (1) Paragraphs 6(2)(a) and (b) of the Act are replaced by the following:
(a) $500 in respect of the first benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year, or is born during the benefit year or during the month immediately before it, and, for at least one month in that year,
(i) is a qualified dependant of an eligible individual whose adjusted income, when used to determine the amount of a child tax benefit, results in that portion of a child tax benefit determined under the description of C in subsection 122.61(1) of the Income Tax Act being more than $0, or
(ii) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable, and
(b) $100 in respect of any subsequent benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year and, for at least one month in that year, is a person to whom subparagraph (a)(i) or (ii) applies.
(2) Paragraphs 6(2)(a) and (b) of the Act are replaced by the following:
(a) $500 in respect of the first benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year, or is born during the benefit year or during the month immediately before it, and, for at least one month in that year,
(i) is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit was,
(A) if the eligible individual has not more than three qualified dependants, less than or equal to the first threshold for the particular year in which the benefit year begins, or
(B) if the eligible individual has more than three qualified dependants, less than the amount determined in accordance with subsection (2.1), or
(ii) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable, and
(b) $100 in respect of any subsequent benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year and, for at least one month in that year, is a person to whom subparagraph (a)(i) or (ii) applies.
(3) Section 6 of the Act is amended by adding the following after subsection (2):
Marginal note:For greater certainty
(2.1) For greater certainty, a Canada Learning Bond is, other than for the purposes of section 14 of the Canada Education Savings Regulations, not to be paid in respect of any beneficiary
(4) Subsection 6(2.1) of the Act is replaced by the following:
Marginal note:Formula
(2.1) For the purposes of clause (2)(a)(i)(B), the amount is determined by the formula
A + [(B + C + (D × E))/Y]
where
- A
- is the amount determined by the formula
F — (B/0.122)
where
- F
- is the first threshold for the particular year in which the benefit year begins, and
- B
- is $2,308.27,
- B
- is $2,308.27,
- C
- is $2,041.94,
- D
- is $1,942.55,
- E
- is the number of qualified dependants in excess of two, and
- Y
- is 0.333.
Marginal note:Annual adjustment
(2.2) The amounts expressed in dollars in subsection (2.1) are to be adjusted, as set out in section 117.1 of the Income Tax Act, for each particular year after 2016.
Marginal note:Adjustment for a benefit year
(2.3) The amounts adjusted under subsection (2.2) that are to be used in respect of a benefit year are those amounts so adjusted for the particular year in which that benefit year begins.
Marginal note:Restriction
(2.4) A Canada Learning Bond is, other than for the purposes of section 14 of the Canada Education Savings Regulations, not to be paid in respect of any beneficiary
- Date modified: