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Legislative Proposals, Explanatory Notes and Overview Relating to Registered Disability Savings Plans
Published by
The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
October 2007
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The text in this document is an exact copy of the text found in the PDF version. However, the software used to produce this version cannot fully reproduce the underlining and sidebar features found in the other formats.
- Canada's New Government Introduces Draft Legislative Proposals to Implement the Registered Disability Savings Plan (News Release 2007-074)
Table of Contents
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Clause in Legislation |
Section of the Act Amended |
Topic |
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| Part 1 Amendments Relating to Income Tax |
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| Income Tax Act | ||||
| 1 | 4(3) | Deductions applicable | ||
| 2 | 18(11) | Deductions - limitation | ||
| 3 | 40(2) | Gains and losses - limitations | ||
| 4 | 56(1) | Income inclusions - registered disability savings plan payments | ||
| 5 | 60(z) | Deduction - repayment under the Canada Disability Savings Act | ||
| 6 | 74.5(12) | Attribution rules | ||
| 7 | 75(3) | Attribution rules - trusts | ||
| 8 | 107.4(1) | Qualifying disposition | ||
| 9 | 108(1) | Definition "trust" | ||
| 10 | 122.5(1) | GST credit | ||
| 11 | 122.6 | Canada Child Tax Benefit | ||
| 12 | 128.1(10) | Changes in residence | ||
| 13 | 132.2(3) | Mutual fund qualifying exchanges | ||
| 14 | 146.4 | Registered disability savings plans | ||
| 15 | 149(1) | Trusts under registered disability savings plans | ||
| 16 | 153(1) | Withholding | ||
| 17 | 160.2 | Joint and several liability | ||
| 18 | 180.2(1) | Tax on old age security benefits | ||
| 19 | Part XI | Taxes in respect of registered disability savings plans | ||
| 20 | 212(1) | Non-resident withholding tax | ||
| 21 | 241(4) | Where taxpayer information may be disclosed | ||
| 22 | 248(1) | Definitions | ||
| 23 | 253.1 | Investments in limited partnerships | ||
| Income Tax Regulations | ||||
| 24 | 221(2) | Information returns | ||
| 25 and 26 | Part XLIX | Qualified investments | ||
| Consequential Amendments and Coming Into Force | ||||
| 27 | 144 | Employment Insurance Act - definitions | ||
| 28 | 2 | Old Age Security Act - definitions | ||
| 29 | Coming into force of Part 1 | |||
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| Part 2 Disability Savings |
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| Enactment of Act | ||||
| 30 | 1 to 15 | Canada Disability Savings Act | ||
| Consequential Amendment and Coming Into Force | ||||
| 31 | 10(2) | Children's Special Allowances Act | ||
| 32 | Coming into force of Part 2 | |||
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| Explanatory notes relating to income tax - Part 1 | ||||
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| Overview of the Proposed Canada Disability Savings Bonds and Grants - Part 2 | ||||
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