name: Children’s Special Allowances Act
unofficial_text: # Children’s Special Allowances Act
  
  SC 1992, c 48
  
  An Act to amend the Income Tax Act, to enact the Children’s Special Allowances Act, to amend certain other Acts in consequence thereof and to repeal the Family Allowances Act
  
  Assented to 1992-10-15
  
  Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 
  
  ## Income Tax Act 
  1 to 22 [Amendments] 
  
  ## Children’s Special Allowances Act 
  
  ### Children’s special allowances
  
  23 (1) The Children’s Special Allowances Act is enacted as set out in the schedule.  
  (2) Subsection (1) shall come into force on January 1, 1993. 
  
  ## Transitional 
  
  ### Transitional
  
  24 A department, agency or institution that has applied for a special allowance in respect of a child pursuant to the Family Allowances Act shall be deemed to have applied for the special allowance in respect of the child pursuant to the Children’s Special Allowances Act from and after the day on which the Children’s Special Allowances Act comes into force, and if the special allowance is payable with respect to a period during which the Family Allowances Act was in force, the amount of the special allowance with respect to that period shall, notwithstanding section 8 of the Children’s Special Allowances Act, be the amount that would have been payable under the Family Allowances Act.  
  
  ### Transitional
  
  25 A department, agency or institution that is entitled to apply for a special allowance in respect of a child pursuant to the Family Allowances Act shall be deemed to be entitled to apply for the special allowance in respect of the child pursuant to the Children’s Special Allowances Act from and after the day on which the Children’s Special Allowances Act comes into force, and if the special allowance is payable with respect to a period during which the Family Allowances Act was in force, the amount of the special allowance with respect to that period shall, notwithstanding section 8 of the Children’s Special Allowances Act, be the amount that would have been payable under the Family Allowances Act.  
  
  ### Transitional
  
  26 A department, agency or institution to which a special allowance was payable in respect of a child pursuant to the Family Allowances Act on the day on which that Act is repealed shall be deemed to be a department, agency or institution for which the payment of a special allowance has been approved in respect of the child pursuant to the Children’s Special Allowances Act on the day on which that Act comes into force.  
  27 Sections 24 to 26 shall come into force on January 1, 1993. 
  
  ## Consequential Amendments 
  28 to 30 [Amendments] 
  
  ## Repeal 
  
  ### Repeal of R.S., c. F-1
  
  31 (1) The Family Allowances Act is repealed.  
  
  ### Payment after 1993
  
  (2) No payment of an amount referred to in subsection 3(1) of the Family Allowances Act shall be made on the basis of a request for payment thereof made after 1993.  
  (3) Subsections (1) and (2) shall come into force on January 1, 1993. 
  
  