Bill C-9 explained in plain English
An Act to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measures
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
Short answer
The bill amends federal and Ontario statutes, with changes to the Income Tax Act, Excise Act, and other provincial laws taking effect on specific dates ranging from April 1, 2007, to July 1, 2010, and some provisions awaiting a future commencement date.
At a glance
Official Parliament of Canada snapshot for 40th Parliament, 3rd Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
AI-generated from official bill text; automatically checked and spot-reviewed.
The bill amends federal and Ontario statutes, with changes to the Income Tax Act, Excise Act, and other provincial laws taking effect on specific dates ranging from April 1, 2007, to July 1, 2010, and some provisions awaiting a future commencement date.
The bill amends several Canadian federal and Ontario provincial statutes, with changes taking effect on specific dates. Key amendments include: 1. Income Tax Act (Canada): - Section 125(1) is amended to add a new paragraph (1)(c) effective April 1, 2007. - Section 147 is amended to add a new subsection (1.1) effective April 1, 2007. - Section 147 is also amended to add a new subsection (1.2) effective July 1, 2010. - Section 147 is repealed in its entirety and replaced by new subsections (1.1) and (1.2) effective July 1, 2010. 2. Excise Act (Canada): - Section 214 is amended to add a new subsection (1.1) effective April 1, 2007. - Section 214 is amended to add a new subsection (1.2) effective July 1, 2010. - Section 214 is repealed in its entirety and replaced by new subsections (1.1) and (1.2) effective July 1, 2010. 3. Ontario Provincial Statutes: - Section 125(1) of the Ontario Act is amended to add a new paragraph (1)(c) effective April 1, 2007. - Section 147 is amended to add a new subsection (1.1) effective April 1, 2007. - Section 147 is amended to add a new subsection (1.2) effective July 1, 2010. - Section 147 is repealed in its entirety and replaced by new subsections (1.1) and (1.2) effective July 1, 2010. All amendments are subject to the commencement dates specified in the bill text. Some provisions are scheduled to come into force on a date to be set by the Governor in Council.
- Amends the Income Tax Act (Canada) by adding new subsections to section 147 and modifying section 125(1) effective April 1, 2007.
- Replaces the entire text of section 147 in the Income Tax Act with new subsections (1.1) and (1.2) effective July 1, 2010.
- Amends the Excise Act (Canada) similarly to the Income Tax Act, with new subsections added to section 214 and the entire section replaced effective July 1, 2010.
- Applies equivalent amendments to Ontario provincial statutes, including the addition and replacement of subsections in section 147.
- Taxpayers and businesses subject to federal and Ontario income tax and excise duties
- Tax authorities responsible for administering the amended provisions
- Individuals and entities required to report specific transactions under the modified laws
- The exact date for some provisions is set by the Governor in Council and not specified in the text
- The full text of the amended sections is not provided in the summary
- The scope of the amendments to the Ontario statutes is not fully detailed in the provided text
Changes to section 125(1) and section 147 affect tax obligations and reporting requirements for certain transactions, effective April 1, 2007, and July 1, 2010.
Modifications to section 214 impact excise duties and related reporting obligations, with changes effective April 1, 2007, and July 1, 2010.
Equivalent amendments to Ontario statutes adjust tax and reporting requirements for provincial laws, with similar effective dates as the federal counterparts.
Generated using AI from official bill text. Not legal advice. Coverage is limited to the official text extracted for this bill version.
Official textParliamentary Process
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Sponsor’s speech yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Response speech yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Committee report presented with amendments yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at consideration of committee report yet. The official source linked below is the full record.
We don't have a plain-language summary for Debates of the Senate yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at third reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debates of the Senate yet. The official source linked below is the full record.
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Introduction and first reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading and referral to committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Committee report presented without an amendment yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Debates of the Senate yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Debate at third reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Royal assent yet. The official source linked below is the full record.
We don't have a plain-language summary for Debates of the Senate yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
No published representative vote breakdown
The current official sources do not publish a recorded division breakdown for this bill, so there is no representative-by-representative table to show.
Official sources
This plain-English summary is based on official legislative sources and public records. It is intended for civic education and is not legal advice.
How this data is sourced