Budget Implementation Act, 2017, No. 2 (S.C. 2017, c. 33)
Full Document:
Assented to 2017-12-14
42 (1) The description of B in subsection 118(3) of the Act is replaced by the following:
- B
- is the lesser of
(a) $2,000, and
(b) the total of
(i) the eligible pension income of the individual for the taxation year, and
(ii) the total of all amounts received by the individual in the year on account of a retirement income security benefit payable to the individual under Part 2 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act.
(2) Subsection (1) applies to the 2015 and subsequent taxation years.
43 (1) The portion of paragraph (a) of the definition total ecological gifts in subsection 118.1(1) of the Act before subparagraph (i) is replaced by the following:
(a) of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a personal servitude (the rights to which the land is subject and which has a term of not less than 100 years) or a real servitude)
(2) Subparagraphs (b)(i) and (ii) of the definition total ecological gifts in subsection 118.1(1) of the Act are replaced by the following:
(i) Her Majesty in right of Canada or of a province,
(i.1) a municipality in Canada, or a municipal or public body performing a function of government in Canada, that is approved by that Minister or the designated person in respect of the gift, or
(ii) a registered charity (other than a private foundation) one of the main purposes of which is, in the opinion of that Minister, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister or the designated person in respect of the gift, and
(3) Paragraph 118.1(20)(b) of the Act is replaced by the following:
(b) a credit union that is a shareholder or member of a body corporate or organization that is a central for the purposes of the Canadian Payments Act.
(4) Subsections (1) and (2) apply in respect of gifts made after March 21, 2017.
(5) Subsection (3) is deemed to have come into force on October 24, 2001.
44 (1) Clauses 118.2(2)(l.9)(ii)(A) and (B) of the Act are replaced by the following:
(2) Clauses 118.2(2)(l.92)(ii)(A) and (B) of the Act are replaced by the following:
(3) Clauses 118.2(2)(l.92)(iii)(A) and (B) of the Act are replaced by the following:
(4) Subsection 118.2(2) of the Act is amended by striking out “or” at the end of paragraph (t), by adding “or” at the end of paragraph (u) and by adding the following after paragraph (u):
(v) on behalf of the patient who is authorized to possess marihuana for medical purposes under the Marihuana for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act, for the cost of marihuana purchased from
(i) a licensed producer (as defined in subsection 1(1) of the Marihuana for Medical Purposes Regulations), in accordance with a medical document (as defined in subsection 1(1) of the Marihuana for Medical Purposes Regulations),
(ii) a health care practitioner (as defined in subsection 1(1) of the Marihuana for Medical Purposes Regulations) in the course of treatment for a medical condition,
(iii) a hospital, under subsection 65(2.1) of the Narcotics Control Regulations, or
(iv) an individual who possesses an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.
(5) Subsection 118.2(2) of the Act, as amended by subsection (4), is amended by adding “or” at the end of paragraph (t) and by replacing paragraphs (u) and (v) with the following:
(u) on behalf of the patient who is authorized to possess marihuana, marihuana plants or seeds, cannabis or cannabis oil for their own medical use under the Access to Cannabis for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act, for the cost of marihuana, marihuana plants or seeds, cannabis or cannabis oil purchased in accordance with the Access to Cannabis for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act.
(6) Subsections (1) to (3) apply in respect of expenses incurred after September 7, 2017.
(7) Subsection (4) is deemed to have come into force on June 7, 2013.
(8) Subsection (5) is deemed to have come into force on August 24, 2016.
45 (1) Paragraph 118.6(3)(b) of the Act is replaced by the following:
(b) the individual has in the year a mental or physical impairment the effects of which on the individual have been certified in writing, to be such that the individual cannot reasonably be expected to be enrolled as a full-time student while so impaired, by a medical doctor, a nurse practitioner or, where the impairment is
(i) an impairment of sight, by a medical doctor, a nurse practitioner or an optometrist,
(i.1) a speech impairment, by a medical doctor, a nurse practitioner or a speech-language pathologist,
(ii) a hearing impairment, by a medical doctor, a nurse practitioner or an audiologist,
(iii) an impairment with respect to the individual’s ability in feeding or dressing themself, by a medical doctor, a nurse practitioner or an occupational therapist,
(iii.1) an impairment with respect to the individual’s ability in walking, by a medical doctor, a nurse practitioner, an occupational therapist or a physiotherapist, or
(iv) an impairment with respect to the individual’s ability in mental functions necessary for everyday life (within the meaning assigned by paragraph 118.4(1)(c.1)), by a medical doctor, a nurse practitioner or a psychologist.
(2) Subsection (1) applies in respect of certifications made after September 7, 2017.
- Date modified: