Economic Action Plan 2014 Act, No. 1 (S.C. 2014, c. 20)

Short Title

Marginal note:Short title

1 This Act may be cited as the Economic Action Plan 2014 Act, No. 1.

PART 1Amendments to the Income Tax Act and to Related Legislation

Income Tax Act

2 [Amendment]

3 [Amendment]

4 [Amendment]

5 [Amendment]

6 [Amendment]

7 [Amendment]

8 [Amendment]

9 [Amendment]

10 [Amendments]

11 [Amendment]

12 [Amendments]

13 [Amendments]

14 [Amendment]

15 [Amendment]

16 [Amendment]

17 [Amendments]

18 [Amendments]

19 [Amendment]

20 [Amendment]

21 [Amendments]

22 [Amendments]

23 [Amendment]

24 [Amendment]

25 [Amendment]

26 [Amendment]

27 [Amendment]

28 [Amendments]

29 [Amendments]

30 [Amendments]

Financial Administration Act

31 [Amendment]

Income Tax Regulations

32 [Amendment]

33 [Amendments]

34 [Amendment]

35 [Amendment]

36 [Amendment]

37 [Amendment]

Canada Pension Plan Regulations

38 [Amendments]

Insurable Earnings and Collection of Premiums Regulations

39 [Amendments]

PART 2Amendments to the Excise Tax Act (GST/HST Measures)

40 [Amendments]

41 [Amendment]

42 [Amendment]

43 [Amendment]

44 [Amendment]

45 [Amendment]

46 [Amendment]

47 [Amendment]

48 [Amendment]

49 [Amendment]

50 [Amendments]

51 [Amendment]

52 [Amendment]

53 [Amendment]

54 [Amendments]

55 [Amendment]

56 [Amendment]

57 [Amendment]

58 [Amendment]

59 [Amendment]

60 [Amendment]

61 [Amendment]

PART 3Amendments to the Excise Act, 2001, the Excise Tax Act (Other Than GST/HST Measures) and the Air Travellers Security Charge Act

Excise Act, 2001

Amendments to the Act

62 [Amendment]

63 [Amendment]

64 [Amendment]

65 [Amendment]

66 [Amendment]

67 [Amendment]

68 [Amendment]

• 69 (1) and (2) [Amendments]

• (3) [Repealed, 2017, c. 20, s. 66]

• (4) [Amendment]

• (5) [Repealed, 2017, c. 20, s. 66]

70 [Amendment]

71 [Amendment]

72 [Amendment]

73 [Amendments]

74 [Amendment]

75 [Amendments]

76 [Amendments]

77 [Amendment]

78 [Amendments]

79 [Amendments]

80 [Amendments]

81 [Amendments]

Application

82 [Related Provision]

Excise Tax Act

83 [Amendment]

84 [Amendment]

85 [Amendment]

86 [Amendment]

87 [Amendment]

88 [Amendment]

89 [Amendment]

Air Travellers Security Charge Act

90 [Amendment]

PART 4Customs Tariff

Amendments to the Act

91 [Amendment]

92 [Amendment]

93 [Amendment]

94 [Amendment]

95 [Amendment]

96 [Amendment]

97 [Amendment]

Coming into Force

Marginal note:November 29, 2013

• 98 (1) Sections 91 and 92 are deemed to have come into force on November 29, 2013.

• Marginal note:May 5, 2014

  (2) Sections 93, 96 and 97 are deemed to have come into force on May 5, 2014.

PART 5Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act

Enactment of Act

Marginal note:Enactment

99 The Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act, whose text is as follows and whose schedule is set out in Schedule 3 to this Act, is enacted:

[See Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act]

Amendments to the Income Tax Act

100 [Amendment]

101 [Amendment]

PART 6Various Measures

DIVISION 1Payments — Veterans Affairs

Marginal note:Earnings loss benefit

• 102 (1) A person who received an earnings loss benefit under subsection 18(1) or 22(1) of the Veterans Well-being Act, as it read immediately before April 1, 2019, for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula

  A – B – C

  where

  A

  is the amount of the earnings loss benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account;

  B

  is the amount of the earnings loss benefit that was paid to the person for that period; and

  C

  is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be an income replacement benefit paid or payable under the Veterans Well-being Act.

Marginal note:Canadian Forces income support benefit

• 103 (1) A person who received a Canadian Forces income support benefit under any of sections 27 to 31 of the Veterans Well-being Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula

  A – B – C

  where

  A

  is the amount of the Canadian Forces income support benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account;

  B

  is the amount of the Canadian Forces income support benefit that was paid to the person for that period; and

  C

  is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be a Canadian Forces income support benefit paid or payable under the Veterans Well-being Act.

Marginal note:War veterans allowance

• 104 (1) A person who received an allowance under subsection 4(1) of the War Veterans Allowance Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that allowance if the disability pension paid to the person under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula

  A – B

  where

  A

  is the amount of the allowance that would have been paid to the person for that period if the disability pension paid to or in respect of the veteran under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account; and

  B

  is the amount of the allowance that was paid to the person for that period.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be an allowance paid or payable under the War Veterans Allowance Act.

Marginal note:Civilian war-related benefits

• 105 (1) A person who received a benefit under the Civilian War-related Benefits Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that benefit if the disability pension paid to the person under that Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula

  A – B

  where

  A

  is the amount of the benefit that would have been paid to the person for that period if the disability pension paid to the person under the Civilian War-related Benefits Act for that period had not been taken into account; and

  B

  is the amount of the benefit that was paid to the person for that period.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be a benefit paid or payable under the Civilian War-related Benefits Act.

Marginal note:Consolidated Revenue Fund

106 There shall be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Veterans Affairs, the amounts determined under sections 102 to 105.