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s. 221.2

PART XV — Administration and Enforcement · Administration

Re-appropriation of amounts

Not yet annotated · Text current to 2026-06-21 · section last amended 2026-03-26

Current text

(1)

Where a particular amount was appropriated to an amount (in this section referred to as the “debt”) that is or may become payable by a person under any enactment referred to in paragraphs 223(1)(a) to 223(1)(d), the Minister may, on application by the person, appropriate the particular amount, or a part thereof, to another amount that is or may become payable under any such enactment and, for the purposes of any such enactment,

(a)

the later appropriation shall be deemed to have been made at the time of the earlier appropriation;

(b)

the earlier appropriation shall be deemed not to have been made to the extent of the later appropriation; and

(c)

the particular amount shall be deemed not to have been paid on account of the debt to the extent of the later appropriation.

Re-appropriation of amounts

(2)

If a particular amount was appropriated to an amount (in this section referred to as the “debt”) that is or may become payable by a person under this Act, the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Global Minimum Tax Act, the Minister may, on application by the person, appropriate the particular amount, or a part of it, to another amount that is or may become payable under any of those Acts and, for the purposes of any of those Acts,

(a)

the later appropriation is deemed to have been made at the time of the earlier appropriation;

(b)

the earlier appropriation is deemed not to have been made to the extent of the later appropriation; and

(c)

the particular amount is deemed not to have been paid on account of the debt to the extent of the later appropriation.

Source: Justice Laws Website. Not an official version.

Historic text

Immediately preceding version, in force from 2024-06-28 to 2026-03-25:

Show the text in force 2024-06-28 to 2026-03-25


Re-appropriation of amounts

  • 221.2 (1) Where a particular amount was appropriated to an amount (in this section referred to as the “debt”) that is or may become payable by a person under any enactment referred to in paragraphs 223(1)(a) to 223(1)(d), the Minister may, on application by the person, appropriate the particular amount, or a part thereof, to another amount that is or may become payable under any such enactment and, for the purposes of any such enactment,

    • (a) the later appropriation shall be deemed to have been made at the time of the earlier appropriation;

    • (b) the earlier appropriation shall be deemed not to have been made to the extent of the later appropriation; and

    • (c) the particular amount shall be deemed not to have been paid on account of the debt to the extent of the later appropriation.

  • Re-appropriation of amounts

    (2) If a particular amount was appropriated to an amount (in this section referred to as the “debt”) that is or may become payable by a person under this Act, the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act or the Global Minimum Tax Act, the Minister may, on application by the person, appropriate the particular amount, or a part of it, to another amount that is or may become payable under any of those Acts and, for the purposes of any of those Acts,

    • (a) the later appropriation is deemed to have been made at the time of the earlier appropriation;

    • (b) the earlier appropriation is deemed not to have been made to the extent of the later appropriation; and

    • (c) the particular amount is deemed not to have been paid on account of the debt to the extent of the later appropriation.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 7, Sch. VIII, s. 128
  • 2006, c. 4, s. 165
  • 2022, c. 5, s. 29
  • 2022, c. 10, s. 160
  • 2022, c. 10, s. 173
  • 2024, c. 15, s. 116
  • 2024, c. 17, s. 100
  • 2024, c. 17, s. 111

This version on Justice Laws

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 221.2 links to the one before it.

Enacting and amending legislation

  • 1994, c. 7, Sch. VIII, s. 128; 2006, c. 4, s. 165
  • 2022, c. 5, s. 29
  • 2022, c. 10, s. 160
  • 2022, c. 10, s. 173
  • 2024, c. 15, s. 116
  • 2024, c. 17, s. 100
  • 2024, c. 17, s. 111
  • 2026, c. 3, s. 146

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 223

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 221.2.