Department of Justice Canada / Ministère de la Justice CanadaGovernment of Canada
Skip first menu Skip all menus
   
Français Contact us Help Search Canada Site
Justice Home Site Map Programs and Initiatives Proactive Disclosure Laws
 News RoomNews RoomNews Room
Press Releases
Fact Sheets
Media Contacts
Speeches
Relevant Links
Search
Archives Home Page

February 11, 2000

Backgrounder
Modernization of Benefits and Obligations

Introduction

The Government of Canada has tabled the Modernization of Benefits and Obligations Act to ensure that common-law relationships (both opposite and same-sex) are treated equally under federal law. These changes are about fairness. They will ensure that, in keeping with the Supreme Court of Canada decision in M. v. H. (May 1999), same-sex common-law couples have the same obligations and benefits as opposite-sex common-law couples and will provide them with the same access as other Canadian couples to social benefits programs to which they have contributed.

The Bill

The omnibus legislation would extend benefits and obligations to same-sex common-law couples on the same basis as opposite-sex common-law couples. Sixty-eight statutes involving some 20 departments are affected. Amendments will be made to statutes such as the Income Tax Act, the Canada Pension Plan, the Criminal Code and the Old Age Security Act.

The proposed legislation maintains the clear distinction between married and unmarried relationships and, wherever possible, uses neutral terms and language to define relationships and the partners in them. The term "spouse" refers to married couples only, and the term "common-law partner" encompasses people in common-law relationships, both same-sex and opposite-sex.

The definition of marriage has not changed. The Government of Canada has no intention of changing the legal definition of marriage. Although a few European countries have limited recognition of same-sex relationships, a clear distinction is maintained in the law between marriage and same-sex partnerships.

The changes are balanced — obligations as well as benefits will be conferred on same-sex couples. The fiscal impact of these amendments will be minimal if any at all.

Background

Both federally and provincially, there have been many challenges before courts and human rights tribunals concerning benefits for same-sex couples. In its May 1999 ruling in M. v. H., the Supreme Court of Canada made it clear that governments cannot limit benefits or obligations by discriminating against same-sex common-law relationships. Denying equal treatment before the law to same-sex common-law partners is contrary to the principles of equality enshrined in the Canadian Charter of Rights and Freedoms as well as the Canadian Human Rights Act.

Several provinces have already begun to amend their legislation. Since 1997, British Columbia has amended numerous statutes, including six core statutes, to add same-sex couples. In June 1999, Quebec amended 28 statutes and 11 regulations to grant same-sex couples the same benefits and obligations that are available to opposite-sex common-law couples. And in October 1999, to comply with the Supreme Court decision in M. v.H., Ontario passed omnibus legislation to bring 67 statutes into compliance with the ruling.

Parliament passed legislation (Bill C-78) that extended survivor pension benefits to the same-sex partners of federal public service employees, as have Manitoba, Quebec, Saskatchewan, British Columbia, Ontario, New Brunswick, Nova Scotia, Yukon, Nunavut and the Northwest Territories. As well, the majority of large cities in Canada and more than 200 private sector Canadian companies currently provide benefits to the same-sex partner of their employees, as do many municipalities, hospitals, libraries and social service institutions across Canada.

Examples of Benefits and Obligations

The following are examples of benefits and obligations that would be granted to all common-law relationships, both opposite-sex and same-sex, under the Government's proposed legislation.

Income Tax (benefits)

Under the Income Tax Act, a married person or opposite-sex common-law partner may claim a tax credit for a dependent spouse or partner. The changes would provide that a same-sex common-law partner may claim a tax credit for his or her dependent partner.

Old Age Security (obligations)

Under the Old Age Security Act, a married person or opposite-sex common-law partner may claim an income supplement depending on the combined income of both partners. The changes would provide that an income supplement claim by a same-sex common-law partner would also be based on combined income.

Canada Pension Plan (benefits)

Under the Canada Pension Plan, the surviving spouse in a married relationship or the surviving partner in an opposite-sex common-law relationship may qualify for survivor's benefits based on his or her spouse's or partner's contributions to the plan. These changes would provide that, in similar circumstances, the surviving partner in a same-sex common-law relationship would qualify for the same benefits.

Conflict of Interest (obligations)

The Bankruptcy and Insolvency Act limits the ability of married persons to transfer ownership of their home or property to their spouse prior to declaring bankruptcy. Yet because this statute refers to "spouse," it does not apply equally to opposite-sex common-law couples or to same-sex common-law couples. In this instance, the changes would provide for similar obligations for married and opposite-sex and same-sex common-law couples.

 

LEGISLATION

LOIS

Agricultural Marketing Programs Act Loi sur les programmes de commercialisation agricole
Bank Act Loi sur les banques
Bankruptcy and Insolvency Act Loi sur la faillite et l'insolvabilité
Bills of Exchange Act Loi sur les lettres de change
Bridges Act Loi sur les ponts
Business Development Bank of Canada Act Loi sur la banque de développement du Canada
Canada Business Corporations Act Loi canadienne sur les sociétés par actions
Canada Cooperatives Act Loi canadienne sur les coopératives
Canada Corporations Act Loi sur les corporations canadiennes
Canada Elections Act Loi électorale du Canada
Canada Mortgage and Housing Corporation Act Loi sur la Société d'hypothèques et de logement
Canada Pension Plan Régime de pensions du Canada
Canadian Forces Superannuation Act Loi sur la pension de retraite des Forces canadiennes
Canadian Peacekeeping Service Medal Act Loi sur la médaille canadienne du maintien de la paix
Canadian Wheat Board Act Loi sur la Commission canadienne du blé
Carriage by Air Act, Schedule II Loi sur le transport aérien
Citizenship Act Loi sur la citoyenneté
Civil Service Insurance Act Loi sur l'assurance du service civil
Civilian War-related Benefits Act Loi sur les prestations de guerre pour les civils
Cooperative Credit Associations Act Loi sur les associations coopératives de crédit
Corporations Returns Act Loi sur les déclarations des personnes morales
Corrections and Conditional Release Act Loi sur le système correctionnel et la mise en liberté sous condition
Cree-Naskapi (of Quebec) Act Loi sur les Cris et les Naskapis du Québec
Criminal Code Code criminel
Customs Act Loi sur les douanes
Defence Services Pension Continuation Act Loi sur la continuation de la pension des services de défense
Diplomatic Service (Special) Superannuation Act Loi sur la pension spéciale du service diplomatique
Employment Insurance Act Loi sur l'assurance-emploi
Escheats Act Loi sur les biens en déshérence
Excise Tax Act Loi sur la taxe d'accise
Family Orders and Agreements Enforcement Assistance Act Loi d'aide à l'exécution des ordonnances et des ententes familiales
Firearms Act Loi sur les armes à feu
Foreign Missions and International Organizations Act Loi sur les missions étrangères et les relations internationales
Garnishment, Attachment and Pension Diversion Act Loi sur la saisie-arrêt et la distraction de pensions
Government Annuities Act Loi relative aux rentes sur l'État
Government Corporations Operation Act Loi sur le fonctionnement des sociétés du secteur public
Government Employees Compensation Act Loi sur l'indemnisation des agents de l'État
Governor General's Act Loi sur le gouverneur général
Income Tax Act Loi de l'impôt sur le revenu
Income Tax Application Rules Règles concernant l'application de l'impôt sur le revenu
Indian Act Loi sur les Indiens
Insurance Companies Act Loi sur les sociétés d'assurances
Judges Act Loi sur les juges
Lieutenant Governors Superannuation Act Loi sur la pension de retraite des lieutenants-gouverneurs
Members of Parliament Retiring Allowances Act Loi sur les allocations de retraite des parlementaires
Merchant Seamen Compensation Act Loi sur l'indemnisation des marins marchands
Old Age Security Act Loi sur la sécurité de la vieillesse
Parliament of Canada Act Loi sur le parlement du Canada
Pension Act Loi sur les pensions
Pension Benefits Division Act Loi sur le partage des prestations de retraite
Pension Benefits Standards Act 1985 Loi de 1985 sur les normes de prestation de pension
Pension Fund Societies Act Loi sur les sociétés de caisse de retraite
Public Pensions Reporting Act Loi sur les rapports relatifs aux pensions publiques
Public Service Employment Act Loi sur l'emploi dans la fonction publique
Public Service Superannuation Act Loi sur la pension de la fonction publique
Returned Soldiers Insurance Act Loi de l'assurance de soldats de retour
Royal Canadian Mounted Police Pension Continuation Act Loi sur la continuation des pensions de la Gendarmerie royale du Canada
Royal Canadian Mounted Police Superannuation Act Loi sur la pension de retraite de la gendarmerie royale du Canada
Special Import Measures Act Loi sur les mesures spéciales d'importation
Special Retirement Arrangements Act Loi sur les régimes de retraite particuliers
Supplementary Retirement Benefits Act Loi sur les prestations de retraite supplémentaires
Trade Unions Act Loi sur les syndicats ouvriers
Trust and Loan Companies Act Loi sur les sociétés de fiducie et de prêt
Veterans Insurance Act Loi sur l'assurance des anciens combattants
Veterans' Land Act Loi sur les terres destinées aux anciens combattants
Veterans Review and Appeal Board Act Loi sur le tribunal des anciens combattants (révision et appel)
Visiting Forces Act Loi sur les forces étrangères présentes au Canada
War Veterans Allowance Act Loi sur les allocations aux anciens combattants

 

- 30 -

 

Back to Top Important Notices