Canada Pension Plan Regulations

77 (1) For the purposes of the definition family allowance recipient in subsection 42(1) of the Act, family allowance recipient includes

• (a) the spouse of a person, where the person is described in that definition as having received or being in receipt of an allowance or a family allowance, if the spouse remains at home and is the primary care giver for a child under seven years of age, and where the other spouse cannot be considered a family allowance recipient for the same period;

• (b) where a member of the Canadian Armed Forces who was posted prior to 1973 to serve outside Canada, or the spouse of such a member, would, but for the posting, have received the allowance or family allowance for a child under seven years of age, that member or spouse, as the case may be;

• (c) the person who, under section 122.62 of the Income Tax Act, is considered to be an eligible individual for the purposes of subdivision a.1 of Division E of Part I of that Act (Child Tax Benefit) in respect of a qualified dependant under seven years of age; and

• (d) the person who would have been considered to be an eligible individual for the purposes of subdivision a.1 of Division E of Part I of the Income Tax Act (Child Tax Benefit) had a notice been filed under subsection 122.62(1) of that Act, where no person was considered to be an eligible individual in respect of the same qualified dependant under seven years of age.

(2) For the purposes of paragraphs (1)(a) and (b), spouse has the same meaning as it had immediately before the repeal of the definition spouse in subsection 2(1) of the Act by the Modernization of Benefits and Obligations Act.