Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

AMENDMENTS NOT IN FORCE

• — 2023, c. 26, s. 660

  • 660 Subparagraph 56(1)(l)(ii) of the Income Tax Act is replaced by the following:

    • (ii) reimbursement of costs incurred in relation to a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or to an appeal of such a decision to the Social Security Tribunal or the Employment Insurance Board of Appeal under the Department of Employment and Social Development Act,

• — 2023, c. 26, s. 661

  • 661 Subparagraph 60(o)(ii) of the Act is replaced by the following:

    • (ii) a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or to an appeal of such a decision to the Social Security Tribunal or the Employment Insurance Board of Appeal under the Department of Employment and Social Development Act,

• — 2024, c. 17, s. 31

  • • 31 (1) Section 122.62 of the Act is amended by adding the following after subsection (8):

      • Death of child — qualified dependant

        (9) For the purposes of this Subdivision (other than subsection (4)), a person is deemed to be a qualified dependant at the beginning of a month if

        • (a) the person died in any of the six preceding months;

        • (b) the person’s date of birth was not 18 years or more prior to the beginning of the month; and

        • (c) the person was a qualified dependant immediately prior to their death.

      • Death of child — eligible individual

        (10) For the purposes of this Subdivision (other than subsection (4)), a person is deemed to be an eligible individual in respect of a qualified dependant at the beginning of a month if

        • (a) that qualified dependant is a qualified dependant at the beginning of that month because of subsection (9); and

        • (b) the person was an eligible individual in respect of the qualified dependant immediately before the qualified dependant’s death.

      • Death of child

        (11) For the purposes of paragraphs (a) and (b) of the description of E in subsection 122.61(1), if a person is deemed to be a qualified dependant at the beginning of a month because of subsection (9), the person is deemed to be the age at the beginning of that month that the person would have been at the beginning of that month had the person not died.

      • Death of child — disability tax credit

        (12) For the purposes of paragraph (a) of the description of N in subsection 122.61(1), if a person died on or after July 1 of a particular taxation year and an amount could have been deducted in respect of that person under section 118.3 for that taxation year, an amount is deemed to be deductible under section 118.3 in respect of that person for the immediately following taxation year.

    • (2) Subsection (1) applies in respect of the death of a person that occurs after 2024.

• — 2024, c. 17, s. 170

  • • 170 (1) Paragraph (a) of the definition education savings plan in subsection 146.1(1) of the Income Tax Act is amended by striking out “and” at the end of subparagraph (iii) and by adding the following after subparagraph (iv):

      • (v) the Minister designated for the purposes of the Canada Education Savings Act, and

    • (2) The definition subscriber in subsection 146.1(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):

      • (d) the Minister designated for the purposes of the Canada Education Savings Act, if that Minister entered into the plan with a promoter

• — 2024, c. 20, par. 214(1)(g)

  • Replacement of Canada–Newfoundland and Labrador Atlantic Accord Implementation Act — Acts

    • 214 (1) Every reference to “Canada–Newfoundland and Labrador Atlantic Accord Implementation Act” in the following provisions is replaced by a reference to “Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act”:

      • (g) in the Income Tax Act,

        • (i) subparagraph 241(4)(d)(vi), and

        • (ii) the definition Newfoundland offshore area in subsection 248(1);

• — 2024, c. 20, par. 216(1)(g)

  • Replacement of “Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act” in other federal Acts

    • 216 (1) Every reference to “Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act” in the following provisions is replaced by a reference to “Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act”:

      • (g) in the Income Tax Act,

        • (i) subparagraph 241(4)(d)(vi),

        • (ii) the definition Nova Scotia offshore area in subsection 248(1); and