Sustaining Canada’s Economic Recovery Act (S.C. 2010, c. 25)
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Assented to 2010-12-15
PART 1AMENDMENTS TO THE INCOME TAX ACT AND RELATED ACTS AND REGULATIONS
R.S., c. 1 (5th Supp.)Income Tax Act
62. Paragraphs 207.07(2)(a) and (b) of the Act are replaced by the following:
(a) may, on sending the notice of assessment for the year, refund without application any allowable refund of the person for the year, to the extent that it was not applied against the person’s tax payable under paragraph (1)(b); and
(b) shall, with all due dispatch, make the refund referred to in paragraph (a) after sending the notice of assessment if an application for it has been made in writing by the person within three years after the sending of an original notice of assessment for the year.
63. Paragraphs 207.7(2)(a) and (b) of the Act are replaced by the following:
(a) may, on sending the notice of assessment for the year or a notification that no tax is payable for the year, refund without application an amount equal to the amount, if any, by which the refundable tax of the arrangement at the end of the immediately preceding year exceeds the refundable tax of the arrangement at the end of the year; and
(b) shall, with all due dispatch, make such a refund after sending the notice of assessment if application for it has been made in writing by the custodian within three years after the day of sending of a notice of an original assessment for the year or of a notification that no tax is payable for the year.
64. (1) Subsection 212(1) of the Act is amended by striking out “or” at the end of paragraph (u), by adding “or” at the end of paragraph (v) and by adding the following after paragraph (v):
(w) a payment out of a trust that is, or was, at any time, an employee life and health trust, except to the extent that it is a payment of a designated employee benefit (as defined by subsection 144.1(1)).
(2) Subsection (1) applies after 2009.
65. Subparagraph 222(4)(a)(i) of the Act is replaced by the following:
(i) if a notice of assessment, or a notice referred to in subsection 226(1), in respect of the tax debt is sent to or served on the taxpayer, after March 3, 2004, on the day that is 90 days after the day on which the last one of those notices is sent or served, and
66. (1) Paragraphs 225.1(1.1)(b) and (c) of the Act are replaced by the following:
(b) in the case of an amount assessed under section 188.1, one year after the day on which the notice of assessment was sent; and
(c) in any other case, 90 days after the day on which the notice of assessment was sent.
(2) Subsection 225.1(2) of the Act is replaced by the following:
Marginal note:No action by Minister
(2) If a taxpayer has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in paragraphs (1)(a) to (g) until after the day that is 90 days after the day on which notice is sent to the taxpayer that the Minister has confirmed or varied the assessment.
(3) Paragraph 225.1(7)(a) of the Act is replaced by the following:
(a) at any time on or before the particular day that is 90 days after the day of the sending of the notice of assessment, 1/2 of the amount so assessed; and
67. Subsections 244(14) and (15) of the Act are replaced by the following:
Marginal note:Mailing or sending date
(14) For the purposes of this Act, where any notice or notification described in subsection 149.1(6.3), 152(3.1), 165(3) or 166.1(5) or any notice of assessment or determination is mailed, or sent electronically, it shall be presumed to be mailed or sent, as the case may be, on the date of that notice or notification.
Marginal note:Date when electronic notice sent
(14.1) For the purposes of this Act, if a notice or other communication in respect of a person or partnership is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person or partnership and received by the person or partnership on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person or partnership to the Minister for the purposes of this subsection, informing the person or partnership that a notice or other communication requiring the person or partnership’s immediate attention is available in the person or partnership’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person or partnership’s secure electronic account and the person or partnership has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
Marginal note:Date when assessment made
(15) If any notice of assessment or determination has been sent by the Minister as required by this Act, the assessment or determination is deemed to have been made on the day of sending of the notice of the assessment or determination.
68. The portion of subsection 245(6) of the Act after paragraph (b) is replaced by the following:
any person (other than a person referred to in paragraph (a) or (b)) shall be entitled, within 180 days after the day of sending of the notice, to request in writing that the Minister make an assessment, reassessment or additional assessment applying subsection (2) or make a determination applying subsection 152(1.11) with respect to that transaction.
69. (1) The definition “employee benefit plan” in subsection 248(1) of the Act is replaced by the following:
“employee benefit plan”
« régime de prestations aux employés »
“employee benefit plan” means an arrangement under which contributions are made by an employer or by any person with whom the employer does not deal at arm’s length to another person (in this Act referred to as the “custodian” of an employee benefit plan) and under which one or more payments are to be made to or for the benefit of employees or former employees of the employer or persons who do not deal at arm’s length with any such employee or former employee (other than a payment that, if section 6 were read without reference to subparagraph 6(1)(a)(ii) and paragraph 6(1)(g), would not be required to be included in computing the income of the recipient), but does not include any portion of the arrangement that is
(a) a fund, plan or trust referred to in subparagraph 6(1)(a)(i) or paragraph 6(1)(d) or (f),
(b) a trust described in paragraph 149(1)(y),
(c) an employee trust,
(c.1) a salary deferral arrangement, in respect of a taxpayer, under which deferred amounts are required to be included as benefits under paragraph 6(1)(a) in computing the taxpayer’s income,
(c.2) a retirement compensation arrangement,
(d) an arrangement the sole purpose of which is to provide education or training for employees of the employer to improve their work or work-related skills and abilities, or
(e) a prescribed arrangement;
(2) The definition “retirement compensation arrangement” in subsection 248(1) of the Act is amended by adding the following after paragraph (f):
(f.1) an employee life and health trust,
(3) The definition “salary deferral arrangement” in subsection 248(1) of the Act is amended by adding the following after paragraph (e):
(e.1) an employee life and health trust,
(4) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:
“employee life and health trust”
« fiducie de soins de santé au bénéfice d’employés »
“employee life and health trust” has the meaning assigned by subsection 144.1(2);
(5) Subsections (1) to (4) apply after 2009.
R.S., c. C-8Canada Pension Plan
Marginal note:2009, c. 31, s. 30(3)
70. Paragraphs 38(4)(a) and (b) of the Canada Pension Plan are replaced by the following:
(a) may refund that part of the amount so paid in excess of the contribution on sending the notice of assessment of the contribution, without any application having been made for the refund; and
(b) shall make such a refund after sending the notice of assessment, if application is made in writing by the contributor not later than four years — or, in the case of a contributor who is notified after the coming into force of this paragraph of a decision under subsection 60(7), 81(2), 82(11) or 83(11) in respect of a disability pension, ten years — after the end of the year.
1996, c. 23Employment Insurance Act
71. Subsection 85(4) of the Employment Insurance Act is replaced by the following:
Marginal note:Mailing or sending date
(4) The day of mailing or sending, as the case may be, of a notice of assessment described in subsection (2) is, in the absence of any evidence to the contrary, deemed to be the day appearing from the notice to be the date of the notice unless called into question by the Minister or by a person acting for the Minister or for Her Majesty.
Marginal note:Date electronic notice sent
(5) For the purposes of this Act, if a notice or other communication in respect of a person or partnership is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person or partnership and received by the person or partnership on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person or partnership to the Minister for the purposes of this subsection, informing the person or partnership that a notice or other communication requiring the person or partnership’s immediate attention is available in the person or partnership’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person or partnership’s secure electronic account and the person or partnership has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
72. Subsection 102(14) of the Act is replaced by the following:
Marginal note:Date assessment made
(14) If a notice of assessment has been sent by the Minister as required by this Part, the assessment is deemed to have been made on the day on which the notice is sent.
Marginal note:2009, c. 33, s. 16
73. Paragraphs 152.3(1)(a) and (b) of the Act are replaced by the following:
(a) may refund that part of the amount so paid in excess of the premium on sending the notice of assessment of the premium, without any application having been made for the refund; and
(b) shall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.
2006, c. 4, s. 168Universal Child Care Benefit Act
74. (1) Section 2 of the Universal Child Care Benefit Act is amended by adding the following in alphabetical order:
“shared-custody parent”
« parent ayant la garde partagée »
“shared-custody parent” has the meaning assigned by section 122.6 of the Income Tax Act.
(2) Subsection (1) applies after June 2011.
75. (1) Subsection 4(1) of the Act is replaced by the following:
Marginal note:Amount of payment
4. (1) The Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who is a qualified dependant of the eligible individual at the beginning of that month,
(a) a benefit of $50, if the eligible individual is a shared-custody parent of the qualified dependant; and
(b) a benefit of $100 in any other case.
(2) Subsection (1) applies to payments in respect of months after June 2011.
C.R.C., c. 945Income Tax Regulations
76. (1) The definition “food waste” in subsection 1104(13) of the Income Tax Regulations is repealed.
(2) The definitions “biogas”, “district energy system” and “eligible waste fuel” in subsection 1104(13) of the Regulations are replaced by the following:
- “biogas”
“biogas” means the gas produced by the anaerobic digestion of organic waste that is sludge from an eligible sewage treatment facility, food and animal waste, manure, plant residue or wood waste. (biogaz)
- “district energy system”
“district energy system” means a system that is used primarily to provide heating or cooling by continuously circulating, from a central generation unit to one or more buildings through a system of interconnected pipes, an energy transfer medium that is heated or cooled using thermal energy. (réseau énergétique de quartier)
- “eligible waste fuel”
“eligible waste fuel” means biogas, bio-oil, digester gas, landfill gas, municipal waste, pulp and paper waste and wood waste. (combustible résiduaire admissible)
(3) Subsection 1104(13) of the Regulations is amended by adding the following in alphabetical order:
- “food and animal waste”
“food and animal waste” means organic waste that is disposed of in accordance with the laws of Canada or a province and that is
(a) generated during the preparation or processing of food for human or animal consumption;
(b) food that is no longer fit for human or animal consumption; or
(c) animal remains. (déchets alimentaires et animaux)
(4) Subsections (1) to (3) apply to property acquired after February 25, 2008, except that the definition “district energy system” in subsection 1104(13) of Regulations, as enacted by subsection (2), applies to property acquired after March 3, 2010.
77. (1) Paragraph 1219(1)(f) of the Regulations is replaced by the following:
(f) for the drilling or completion of a well for the project, other than a well that is, or can reasonably be expected to be, used for the installation of underground piping that is included in paragraph (d) of Class 43.1 or paragraph (b) of Class 43.2 in Schedule II; or
(2) Subsection (1) applies to expenses incurred after May 2, 2010.
78. (1) Section 1402 of the Regulations is replaced by the following:
1402. Any amount determined under section 1400 or 1401 shall be determined
(a) net of relevant reinsurance recoverable amounts; and
(b) without reference to any amount in respect of a deposit accounting insurance policy.
(2) Subsection (1) applies to taxation years that begin after 2010.
79. (1) Section 1406 of the Regulations is replaced by the following:
1406. Any amount determined under section 1404 or 1405 shall be determined
(a) net of relevant reinsurance recoverable amounts;
(b) without reference to any liability in respect of a segregated fund (other than a liability in respect of a guarantee in respect of a segregated fund policy); and
(c) without reference to any amount in respect of a deposit accounting insurance policy.
(2) Subsection (1) applies to taxation years that begin after 2010.
80. (1) Subsection 1408(1) of the Regulations is amended by adding the following in alphabetical order:
- “deposit accounting insurance policy”
“deposit accounting insurance policy” has the meaning assigned by subsection 138(12) of the Act. (police d’assurance à comptabilité de dépôt)
- “reinsurance recoverable amount”
“reinsurance recoverable amount” of an insurer means an amount reported as a reinsurance asset of the insurer as at the end of a taxation year in respect of an amount recoverable from a reinsurer. (somme à recouvrer au titre de la réassurance)
(2) Section 1408 of the Regulations is amended by adding the following after subsection (7):
(8) A reference in this Part to an amount or item reported as an asset or a liability of an insurer as at the end of a taxation year means
(a) if reporting by the insurer to the insurer’s relevant authority is required at the end of the year, an amount or item that is reported, as at the end of the year, as an asset or a liability in the insurer’s non-consolidated balance sheet accepted by the insurer’s relevant authority; and
(b) in any other case, an amount or item that is reported as an asset or a liability in a non-consolidated balance sheet that is prepared in a manner consistent with the requirements that would have applied had reporting to the insurer’s relevant authority been required at the end of the year.
(3) Subsections (1) and (2) apply to taxation years that begin after 2010.
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