This enactment amends the Income Tax Act to add a deeming provision in relation to the credit for mental or physical impairment set out in section 118.3. It also amends the Canada Pension Plan to add a deeming provision in relation to disability pensions and benefits.
House First Reading
| Part | Type | Title | Instrument / Sponsor |
|---|---|---|---|
| II | Regulation | Income Tax Regulations (2023–2024 Livestock Deferral) — Regulations Amending the | SOR/2025-194 |
| II | Regulation |
Amends: Income Tax Act↗
Amends: Canada Pension Plan↗
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| II | Regulation | Income Tax Regulations (Northern Residents Deductions) — Regulations Amending the | SOR/2025-97 |
| II | Regulation | Income Tax Regulations (Prescribed Arrangement — Air Canada) — Regulations Amending the | SOR/2025-75 |
| II | Regulation | Income Tax Regulations (Technical Amendments) — Regulations Amending the | SOR/2024-231 |
| II | Regulation | Income Tax Regulations (2018 to 2022 Livestock Deferral) — Regulations Amending the | SOR/2024-10 |
| II | Regulation | Income Tax Regulations (Battery Assembly and Manufacturing Production Support) — Regulations Amending the | SOR/2024-9 |
| II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2018–2023) — Regulations Amending the | SOR/2023-246 |
| II | Regulation | Income Tax Regulations (COVID-19 — Twenty-sixth Qualifying Period) — Regulations Amending the | SOR/2022-68 |
| II | Regulation | Income Tax Regulations (Enhanced CPP Contributions) — Regulations Amending the | SOR/2022-42 |
| II | Regulation | Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) — Regulations Amending the | SOR/2022-11 |
| II | Regulation | Income Tax Regulations (COVID-19 — Twenty-Second Qualifying Period) — Regulations Amending the | SOR/2021-240 |
| II | Regulation | Income Tax Regulations (COVID-19 — Prior Reference Periods for Wage Subsidy, Rent Subsidy and Hiring Program and Subsidies Extension) — Regulations Amending the | SOR/2021-206 |
| II | Regulation | Income Tax Regulations (COVID-19 – Relief for Deferred Salary Leave Plans and Pension Plans) — Regulations Amending the | SOR/2021-127 |
| II | Regulation | Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) — Regulations Amending the | SOR/2021-82 |
| II | Regulation | Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) — Regulations Amending the | SOR/2021-82 |
| II | Regulation | Income Tax Regulations (COVID-19 — Wage and Rent Subsidies Periods 14 to 16) — Regulations Amending the | SOR/2021-56 |
| II | Regulation | Income Tax Regulations (COVID-19 — Wage and Rent Subsidies) — Regulations Amending the | SOR/2020-284 |
| II | Regulation | Income Tax Regulations, No. 3 (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the | SOR/2020-243 |
| II | Regulation | Income Tax Regulations, No. 2 (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the | SOR/2020-227 |
| II | Regulation | Income Tax Regulations (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the | SOR/2020-207 |
| II | Regulation | Income Tax Regulations (COVID-19 — June 7 to July 4, 2020 Qualifying Period) — Regulations Amending the | SOR/2020-160 |
| II | Regulation | Income Tax Regulations (COVID-19 — Deemed Remittance) — Regulations Amending the | SOR/2020-106 |
| II | Regulation | Income Tax Regulations (COVID-19 — Eligible Entities) — Regulations Amending the | SOR/2020-107 |
| II | Regulation | Income Tax Regulations (2017 Livestock Deferral) — Regulations Amending | SOR/2019-247 |
| II | Regulation | Income Tax Regulations (Federal Crown Corporations) — Regulations Amending | SOR/2018-160 |
| II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2017) — Regulations Amending | SOR/2018-56 |
| II | Regulation | Income Tax Regulations (2014, 2015 and 2016 Livestock Deferrals) — Regulations Amending | SOR/2018-12 |
| II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2016) — Regulations Amending | SOR/2016-296 |
| II | Regulation | Income Tax Regulations (Canadian Oil and Gas Exploration Expense) — Regulations Amending | SOR/2016-276 |
| II | Regulation | Income Tax Regulations (Film and Video Productions, 2016) — Regulations Amending | SOR/2016-262 |
| II | Regulation | Income Tax Regulations (Withholding of Income Tax on Payments from Registered Disability Savings Plans) — Regulations Amending | SOR/2016-30 |
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.