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Bill C-15

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SCHEDULE IV

AN ACT TO AMEND THE CIVILIAN WAR PENSIONS AND ALLOWANCES ACT, THE WAR VETERANS ALLOWANCE ACT AND THE PENSION ACT AND TO AMEND OTHER ACTS IN CONSEQUENCE THEREOF

[1992, c. 24, assented to 18th June, 1992]

R.S., c. 1 (5th Supp.)

Income Tax Act

15. Paragraph 81(1)(d) of the Income Tax Act

Service pension, allowance or compensation

    (d) a pension payment, an allowance or compensation that is received under or is subject to the Pension Act, the Merchant Navy Veteran and Civilian War-related Benefits Act or the War Veterans Allowance Act, an amount received under the Gallantry Awards Order or compensation received under the regulations made under section 9 of the Aeronautics Act;

16. Paragraph 241(4)(f.1) of the Act is replaced by the following:

    (f.1) communicate or allow to be communicated information obtained under this Act or the Petroleum and Gas Revenue Tax Act to an official of the Department of Veterans Affairs solely for the purpose of administering the War Veterans Allowance Act or Part XI of the Merchant Navy Veteran and Civilian War-related Benefits Act;

Coming into Force

SI/92-123

22. Sections 15 and 16 are deemed to have come into force on July 1, 1992.