Opinion
Budget 2019 – Poor wording requires 2 ex-spouses within 5 years for Home Buyers Plan
This is one of those rare times I hope I am wrong in my interpretation, and look forward to being proven wrong by my professional colleagues.
On March 19, 2019 the federal government tabled its election-year budget. One of the newest and strangest provisions is the ability for people going through a separation or divorce to potentially have access to their RRSP under the Home Buyers Plan.
Now in my article and podcast entitled: “Escape Room – The NEW Small Business Tax Game – Family Edition” with respect to the Tax On Split Income (TOSI) rules, I made a tongue in cheek argument that people will be better off if they split, because then the TOSI rules won’t apply.
In keeping with the divorce theme, beginning in the year of hindsight, 2020, the federal government is giving you an incentive to split up and get your own place.
However, there are a few hoops:
On page 402 of the budget, under new paragraph 146.01(2.1)(a), at the time of your RRSP withdrawal under the Home Buyers Plan, you must make sure that:
- – the home you are buying is not the current home you are living in and you are disposing of the interest in the current home within two years; or
- – you are buying out your former spouse in your current home; and
you need to:
- be living separate and apart from your spouse or common-law partner;
- have been living separate and apart for a period of at least 90 days (markdown October 3, 2019 on the calendar),
- began living separate and apart from your spouse or common-law partner, this year, or any time in the previous 4 years (ok, you don’t have to wait for October); and…
…here is where the tabled proposed legislation gets messy.
Proposed subparagraph 146.01(2.1)(a)(ii) refers to where the individual
- wouldn’t be entitled to the home buyers plan because of living with a previous spouse in the past 4 years that isn’t the current spouse they are separating from
“(ii) in the absence of this subsection, the individual would not have a regular eligible amount because of the application of paragraph (f) of that definition in respect of a spouse or common-law partner other than the spouse referred to in clauses (i)(A) to (C), and…”
The problem with the wording of this provision, is that it is written in the affirmative by the legislators using the word “and”. This means, you must be able to answer “true” to all the tests for the entire paragraph to apply.
The way I read this, the only way to answer “true” to this subparagraph is if you have a second spouse (ie: spouse other than the spouse referred to) that you shared a home with and you split from in the past four years.
If you have a second spouse that you shared a home with in the past four years, then “paragraph (f)” in the definition of “regular eligible amount” would apply and the answer would be “true”.
If the answer is “true” you can then get access to your RRSP Home Buyers Plan.
If you don’t have a second spouse then, even though “paragraph (f)” might be met, the phrase “spouse other than the spouse referred to” would not be met, and therefore the answer would be “false”.
This would, in turn, cause the entire logic test of the provision to be “false” and so you would not be able to take out a “regular eligible amount” from your RRSP for the Home Buyers plan because you do not meet the provisions.
If my interpretation is correct then I would really be curious as to what part of the economy they are trying to stimulate.
In my opinion the legislation could be fixed with a simple edit:
“(ii) in the absence of this subsection, the individual would not have a regular eligible amount because of the application of paragraph (f) of that definition in respect of:
(A) a spouse or common-law partner; or
(B) a spouse or common-law partner other than the spouse referred to in clauses (i)(A) to (C); and…”
—
Cory G. Litzenberger, CPA, CMA, CFP, C.Mgr is the President & Founder of CGL Strategic Business & Tax Advisors; you can find out more about Cory’s biography at http://www.CGLtax.ca/Litzenberger-Cory.html
Censorship Industrial Complex
Canadian university censors free speech advocate who spoke out against Indigenous ‘mass grave’ hoax
From LifeSiteNews
Dr. Frances Widdowson was arrested and given a ticket at the University of Victoria campus after trying to engage in conversation about ‘the disputed claims of unmarked graves in Kamloops.’
A Canadian academic who spoke out against claims there are mass unmarked graves of kids on former Indigenous residential schools, and who was arrested on a university campus as a result for trespassing, is fighting back with the help of a top constitutional group.
Dr. Frances Widdowson was arrested and given a ticket on December 2, 2025, at the University of Victoria (UVic) campus after trying to engage in conversation about “the disputed claims of unmarked graves in Kamloops,” noted the Justice Centre for Constitutional Freedoms (JCCF) in a recent news release.
According to the JCCF, Widdowson was trying to initiate a “good faith” conversation with people on campus, along with the leader of OneBC provincial party, Dallas Brodi.
“My arrest at the University of Victoria is an indication of an institution that is completely unmoored from its academic purpose,” said Widdowson in a statement made available to LifeSiteNews.
She added that the “institution” has been “perpetuating the falsehood” of the remains of 215 children “being confirmed at Kamloops since 2021, and is intent on censoring any correction of this claim.”
“This should be of concern for everyone who believes that universities should be places of open inquiry and critical thinking, not propaganda and indoctrination,” she added.
UVic had the day before Widdowson’s arrest warned on its website that those in favor of free speech were “not permitted to attend UVic property for the purpose of speaking publicly.”
Despite the warning, Widdowson, when she came to campus, was met with some “100 aggressive protesters assembled where she intended to speak at Petch Fountain,” noted the JCCF.
The protesters consisted of self-identified Communists, along with Antifa-aligned people and Hamas supporters.
When Widdowson was confronted by university security, along with local police, she was served with a trespass notice.
“When she declined to leave, she was arrested, detained for about two hours, and charged under British Columbia’s Trespass Act—an offence punishable by fines up to $2,000 or up to six months’ imprisonment,” said the JCCF.
According to Constitutional lawyer Glenn Blackett, UVic actions are shameful, as it “receives hundreds of millions of taxpayer dollars annually while it facilitates the arrest of Canadians attempting to engage in free inquiry on campus.”
Widdowson’s legal team, with the help of the JCCF, will be defending her ticket to protect her “Charter-protected freedoms of expression and peaceful assembly.”
Widdowson served as a tenured professor at Mount Royal University in Calgary, Alberta, before she was fired over criticism of her views on identity politics and Indigenous policy, notes the JCCF. She was vindicated, however, as an arbitrator later found her termination was wrongful.
In 2021 and 2022, the mainstream media ran with inflammatory and dubious claims that hundreds of children were buried and disregarded by Catholic priests and nuns who ran some Canadian residential schools. The reality is, after four years, there have been no mass graves discovered at residential schools.
However, as the claims went unfounded, over 120 churches, most of them Catholic and many of them on Indigenous lands that serve the local population, have been burned to the ground, vandalized, or defiled in Canada since the spring of 2021.
Last year, retired Manitoba judge Brian Giesbrecht said Canadians are being “deliberately deceived by their own government” after blasting the former Trudeau government for “actively pursuing” a policy that blames the Catholic Church for the unfounded “deaths and secret burials” of Indigenous children.
As reported by LifeSiteNews, new private members’ Bill C-254, “An Act To Amend The Criminal Code” introduced by New Democrat MP Leah Gazan, looks to give jail time to people who engage in so-called “Denialism.” The bill would look to jail those who question the media and government narrative surrounding Canada’s “Indian Residential School system” that there are mass graves despite no evidence to support this claim.
Daily Caller
Ex-FDA Commissioners Against Higher Vaccine Standards Took $6 Million From COVID Vaccine Makers

From the Daily Caller News Foundation
By Emily Kopp
The FDA old guard criticized the new leadership in a Dec. 3 New England Journal of Medicine (NEJM) letter over a higher regulatory bar for vaccines, namely the expectation that most new vaccine approvals will require randomized clinical trials, arguing it could hamper the market.
“Insisting on long, expensive outcomes studies for every updated formulation would delay the arrival of better-matched vaccines when new outbreaks emerge or when additional groups of patients could benefit,” the former commissioners wrote. “Abandoning the existing methods won’t ‘elevate vaccine science’ … It will subject vaccines to a substantially higher and more subjective approval bar.”
But while the former commissioners disclosed their conflicts of interest to the medical journal — per standard practice in scientific publishing — reporters didn’t relay them to the broader public in reports in the Washington Post, STAT News and CNN.
The headlines about a bipartisan rebuke from former occupants of FDA’s highest office give the impression that the Trump administration is contravening established science, but closer inspection reveals a revolving door between pharmaceutical corporations and the agencies overseeing them.
Three of the signatories have received payments totaling $6 million from manufacturers or former manufacturers of COVID vaccines.
Scott Gottlieb has received $2.1 million in cash and stock from his position on the Pfizer board of directors, where he has advised on ethics and regulatory compliance since 2019, according to company filings to the Securities and Exchange Commission. Stephen Ostroff has received $752,310 from Pfizer in consulting fees since 2020, according to OpenPayments.
Mark McClellan has received $3.3 million from Johnson & Johnson as a member of the board of directors since 2013, SEC filings also show. McClellan also consults for the new pharmaceutical arm of the alternative investment management company Blackstone, which invested $750 million in Moderna in April 2025.
Gottlieb and McClellan did not respond to requests for comment. Ostroff could not be reached for comment.
FDA Center for Biologics Evaluation and Research Director Vinay Prasad outlined the higher standards and shared the results of an internal analysis validating 10 reports of children’s deaths following the COVID-19 vaccine in a Nov. 28 memo to staff. He called for introspection and reform at the agency.
The NEJM letter criticizes Prasad for cracking down on a practice called “immunobridging” that infers vaccine efficacy from laboratory tests rather than assessing it through real-world reductions in disease or death. The FDA under the Biden administration expanded COVID vaccines to children using this “immunobridging” technique, extrapolating vaccine efficacy from adults to children based on antibody levels.
Norman Sharpless — who in addition to previously serving as acting FDA commissioner also served as the head of the National Institutes of Health’s National Cancer Institute — consults for Tempus, a company that collaborates with COVID vaccine maker BioNTech. He has helped steer $70 million in investments in biotech through a venture capital firm he founded in November 2024. Sharpless also disclosed $26,180 in payments in 2024 from Chugai Pharmaceutical, a Japanese pharmaceutical company that markets mRNA technology among other drugs, on OpenPayments.
“I was grateful for the opportunity to serve as NCI Director and Acting FDA Commissioner in the first Trump Administration, and strongly support many of the things President Trump is trying to do in the current Administration,” Sharpless said in an email.
Margaret Hamburg, another former FDA commissioner and signatory of the NEJM letter, has since 2020 earned $2.8 million as a member of the board of Alnylam Pharmaceuticals, which markets RNA interference (RNAi) technology.
Hamburg did not respond to a message on LinkedIn.
Most signatories disclosed income from biotech companies testing experimental cancer treatments. These products could face tighter scrutiny under Prasad, a hematologist-oncologist long wary of rubberstamping pricey oncology drugs — which Prasad points out often cause some toxicity — without plausible evidence of an improvement in quality of life or survival.
The former FDA commissioners disclosed ties to Sermonix Pharmaceuticals Inc.; OncoNano Medicine; incyclix; Nucleus Radiopharma; and N-Power, a contractor that runs oncology clinical trials.
Andrew von Eschenbach, who like Sharpless formerly served both as FDA commissioner and the head of the National Cancer Institute, disclosed stock in HistoSonics, a company with investments from Bezos Expeditions and Thiel Bio seeking FDA approval for ultrasound technology targeted at tumors.
Some FDA commissioners who signed onto the letter opposing changes to vaccine approvals have ties to biotechnology investment firms, namely McClellan, who consults Arsenal Capital; Janet Woodcock, who consults RA Capital Management; and Robert Califf, who owns stock in Population Health Partners.
Califf did not respond to an email requesting comment. Woodcock did not respond to requests for comment sent to two medical research advocacy groups with Woodcock on the board. Eschenbach did not respond to a LinkedIn message.
The two signatories without pharmaceutical ties may find their judgement challenged by the FDA investigation into COVID-19 vaccine deaths, having either implemented or formally defended the Biden administration’s headlong expansion of vaccines and boosters to healthy adults and children.
David Kessler executed Biden’s vaccination policy as chief science officer at the Department of Health and Human Services, helping to secure deals for shots with Pfizer and Moderna.
Meanwhile Jane Henney chaired a National Academies of Sciences, Engineering, and Medicine report published in October 2025 that praised the performance of FDA and Centers for Disease Control and Prevention (CDC) vaccine surveillance during the pandemic — underwritten with CDC funding.
That assessment clashes with that of a Senate report, citing internal documents from FDA, finding that CDC never updated its vaccine surveillance tool “V-Safe” to include cardiac symptoms, despite naming myocarditis as a potential adverse event by October 2020, and that top officials in the Biden administration delayed warning pediatricians and other providers about the risk of myocarditis after their approval in some children in May 2021, months after Israeli health officials first detected it in February 2021. The Senate investigation named Woodcock, a signatory of the NEJM letter, as one of the FDA officials who slow-walked the warning.
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