Children’s Special Allowances Act (S.C. 1992, c. 48, Sch.)

Short Title

Marginal note:Short title

1 This Act may be cited as the Children’s Special Allowances Act.

Interpretation

Marginal note:Definitions

2 In this Act,

child

child means an individual who ordinarily resides in Canada and who is less than eighteen years of age; (enfant)

Minister

Minister means the Minister of National Revenue; (ministre)

prescribed

prescribed means prescribed by regulations; (Version anglaise seulement)

special allowance

special allowance means an amount payable in respect of a child pursuant to section 3. (allocation spéciale)

2.1 [Repealed, 2016, c. 7, s. 50]

Special Allowances Payable

Marginal note:Monthly special allowance

• 3 (1) Subject to this Act, there shall be paid out of the Consolidated Revenue Fund, for each month, a special allowance in the amount determined for that month by or pursuant to section 8 in respect of each child who

  • (a) is maintained

    • (i) by a department or agency of the government of Canada or a province, or

    • (ii) by an agency appointed by a province, including an authority established under the laws of a province, or by an agency appointed by such an authority, for the purpose of administering any law of the province for the protection and care of children,

    and who resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal; or

  • (b) is maintained by an institution licensed or otherwise authorized under the law of the province to have the custody or care of children.

• Marginal note:Use of special allowance

  (2) A special allowance shall be applied exclusively toward the care, maintenance, education, training or advancement of the child in respect of whom it is paid.

3.1 [Repealed, 2016, c. 7, s. 51]

Marginal note:Application for special allowance

• 4 (1) A special allowance is not payable in respect of a child for any month unless

  • (a) an application therefor has been made in the prescribed manner by the department, agency or institution referred to in section 3 that maintains the child; and

  • (b) payment of the special allowance has been approved under this Act.

• Marginal note:Commencement of special allowance

  (2) Subject to subsections (3) and (4), where payment of a special allowance is approved in respect of a child, payment thereof shall commence with the month following the month in which the application therefor is received, but where a special allowance would have been payable before that month if an application therefor had been received, the special allowance is payable for each month commencing with the latest of

  • (a) the eleventh month preceding the month in which the application was received,

  • (b) the month in which a special allowance would first have been payable if an application therefor had been received, and

  • (c) January 1993.

• Marginal note:Idem

  (3) No special allowance is payable for the month in which the child in respect of whom the special allowance is payable commences to be maintained by a department, agency or institution, and no special allowance is payable in respect of a child for the month in which the child is born or commences to reside in Canada.

• Marginal note:When special allowance ceases

  (4) A special allowance ceases to be payable with the payment for the month in which the child in respect of whom the special allowance is payable

  • (a) ceases to be maintained by the department, agency or institution;

  • (b) ceases to reside in Canada;

  • (c) dies; or

  • (d) reaches 18 years of age.

Marginal note:Recipient of special allowance

5 Where payment of a special allowance is approved in respect of a child, the special allowance shall, in such manner and at such times as are determined by the Minister, be paid to the department, agency or institution referred to in section 3 that maintains the child or, in the prescribed circumstances, to a foster parent.

Marginal note:Report to be made

6 Where a special allowance ceases to be payable in respect of a child for a reason referred to in paragraph 4(4)(a), (b) or (c), the chief executive officer of the department, agency or institution that made the application under paragraph 4(1)(a) in respect of the child shall, as soon as possible after the special allowance ceases to be payable in respect of the child, notify the Minister in the prescribed form and manner.

Protection of Special Allowances

Marginal note:Special allowance not to be assigned or charged

7 A special allowance is not subject to tax under any Act of Parliament and shall not be assigned, charged, attached, anticipated or given as security, and a special allowance is payable subject to those conditions.

Amount of Special Allowances

Marginal note:Calculation of amount

• 8 (1) The amount of special allowance to be paid in respect of a child for a month is one twelfth of the total of

  • (a) if the child has not reached the age of six years at the beginning of the month, the amount expressed in dollars in paragraph (a) of the description of E in subsection 122.61(1) of the Income Tax Act,

  • (b) if the child is six years of age or older at the beginning of the month, the amount expressed in dollars in paragraph (b) of the description of E in subsection 122.61(1) of the Income Tax Act, and

  • (c) if an amount may be deducted under section 118.3 of theIncome Tax Act in respect of the child for the taxation year that includes the month, the amount expressed in dollars in the description of N in subsection 122.61(1) of that Act.

• Marginal note:Rounding of amounts

  (2) In the event that an amount calculated pursuant to subsection (1) contains a fraction of a cent, the amount shall be rounded to the nearest whole cent or, if the result is equidistant from two whole cents, to the higher thereof.

Recovery of Special Allowances

Marginal note:Return of special allowance where recipient not entitled

• 9 (1) Any person, department, agency or institution that has received or obtained by cheque or otherwise payment of a special allowance under this Act to which the person, department, agency or institution is not entitled, or payment in excess of the amount to which the person, department, agency or institution is entitled, shall, as soon as possible, return the cheque or the amount of the payment, or the excess amount, as the case may be.

• Marginal note:Recovery of amount of payment as debt due to Her Majesty

  (2) Where a person, department, agency or institution has received or obtained payment of a special allowance under this Act to which the person, department, agency or institution is not entitled, or payment in excess of the amount to which the person, department, agency or institution is entitled, the amount of the special allowance or the amount of the excess, as the case may be, constitutes a debt due to Her Majesty.

• Marginal note:Deduction from subsequent special allowance

  (3) Where any person, department, agency or institution has received or obtained payment of a special allowance under this Act to which the person, department, agency or institution is not entitled, or payment in excess of the amount to which the person, department, agency or institution is entitled, the amount of the special allowance or the amount of the excess, as the case may be, may be deducted and retained in such manner as is prescribed out of any special allowance to which the person, department, agency or institution is or subsequently becomes entitled under this Act.