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
Crime
The Uncomfortable Demographics of Islamist Bloodshed—and Why “Islamophobia” Deflection Increases the Threat

Addressing realities directly is the only path toward protecting communities, confronting extremism, and preventing further loss of life, Canadian national security expert argues.
After attacks by Islamic extremists, a familiar pattern follows. Debate erupts. Commentary and interviews flood the media. Op-eds, narratives, talking points, and competing interpretations proliferate in the immediate aftermath of bloodshed. The brief interval since the Bondi beach attack is no exception.
Many of these responses condemn the violence and call for solidarity between Muslims and non-Muslims, as well as for broader societal unity. Their core message is commendable, and I support it: extremist violence is horrific, societies must stand united, and communities most commonly targeted by Islamic extremists—Jews, Christians, non-Muslim minorities, and moderate Muslims—deserve to live in safety and be protected.
Yet many of these info-space engagements miss the mark or cater to a narrow audience of wonks. A recurring concern is that, at some point, many of these engagements suggest, infer, or outright insinuate that non-Muslims, or predominantly non-Muslim societies, are somehow expected or obligated to interpret these attacks through an Islamic or Muslim-impact lens. This framing is frequently reinforced by a familiar “not a true Muslim” narrative regarding the perpetrators, alongside warnings about the risks of Islamophobia.
These misaligned expectations collide with a number of uncomfortable but unavoidable truths. Extremist groups such as ISIS, Al-Qaeda, Hamas, Hezbollah, and decentralized attackers with no formal affiliations have repeatedly and explicitly justified their violence through interpretations of Islamic texts and Islamic history. While most Muslims reject these interpretations, it remains equally true that large, dynamic groups of Muslims worldwide do not—and that these groups are well prepared to, and regularly do, use violence to advance their version of Islam.
Islamic extremist movements do not, and did not, emerge in a vacuum. They draw from the broader Islamic context. This fact is observable, persistent, and cannot be wished or washed away, no matter how hard some may try or many may wish otherwise.
Given this reality, it follows that for most non-Muslims—many of whom do not have detailed knowledge of Islam, its internal theological debates, historical divisions, or political evolution—and for a considerable number of Muslims as well, Islamic extremist violence is perceived as connected to Islam as it manifests globally. This perception persists regardless of nuance, disclaimers, or internal distinctions within the faith and among its followers.
THE COST OF DENIAL AND DEFLECTION
Denying or deflecting from these observable connections prevents society from addressing the central issues following an Islamic extremist attack in a Western country: the fatalities and injuries, how the violence is perceived and experienced by surviving victims, how it is experienced and understood by the majority non-Muslim population, how it is interpreted by non-Muslim governments responsible for public safety, and how it is received by allied nations. Worse, refusing to confront these difficult truths—or branding legitimate concerns as Islamophobia—creates a vacuum, one readily filled by extremist voices and adversarial actors eager to poison and pollute the discussion.
Following such attacks, in addition to thinking first of the direct victims, I sympathize with my Muslim family, friends, colleagues, moderate Muslims worldwide, and Muslim victims of Islamic extremism, particularly given that anti-Muslim bigotry is a real problem they face. For Muslim victims of Islamic extremism, that bigotry constitutes a second blow they must endure. Personal sympathy, however, does not translate into an obligation to center Muslim communal concerns when they were not the targets of the attack. Nor does it impose a public obligation or override how societies can, do, or should process and respond to violence directed at them by Islamic extremists.
As it applies to the general public in Western nations, the principle is simple: there should be no expectation that non-Muslims consider Islam, inter-Islamic identity conflicts, internal theological disputes, or the broader impact on the global Muslim community, when responding to attacks carried out by Islamic extremists. That is, unless Muslims were the victims, in which case some consideration is appropriate.
Quite bluntly, non-Muslims are not required to do so and are entitled to reject and push back against any suggestion that they must or should. Pointedly, they are not Muslims, a fact far too many now seem to overlook.
The arguments presented here will be uncomfortable for many and will likely provoke polarizing discussion. Nonetheless, they articulate an important, human-centered position regarding how Islamic extremist attacks in Western nations are commonly interpreted and understood by non-Muslim majority populations.
Non-Muslims are free to give no consideration to Muslim interests at any time, particularly following an Islamic extremist attack against non-Muslims in a non-Muslim country. The sole exception is that governments retain an obligation to ensure the safety and protection of their Muslim citizens, who face real and heightened threats during these periods. This does not suggest that non-Muslims cannot consider Muslim community members; it simply affirms that they are under no obligation to do so.
The impulse for Muslims to distance moderate Muslims and Islam from extremist attacks—such as the targeting of Jews in Australia or foiled Christmas market plots in Poland and Germany—is understandable.
Muslims do so to protect their own interests, the interests of fellow Muslims, and the reputation of Islam itself. Yet this impulse frequently collapses into the “No True Scotsman” fallacy, pointing to peaceful Muslims as the baseline while asserting that the attackers were not “true Muslims.”
Such claims oversimplify the reality of Islam as it manifests globally and fail to address the legitimate political and social consequences that follow Islamic extremist attacks in predominantly non-Muslim Western societies. These deflections frequently produce unintended effects, such as strengthening anti-Muslim extremist sentiments and movements and undermining efforts to diminish them.
The central issue for public discourse after an Islamic extremist attack is not debating whether the perpetrators were “true” or “false” Muslims, nor assessing downstream impacts on Muslim communities—unless they were the targets.
It is a societal effort to understand why radical ideologies continue to emerge from varying—yet often overlapping—interpretations of Islam, how political struggles within the Muslim world contribute to these ideologies, and how non-Muslim-majority Western countries can realistically and effectively confront and mitigate threats related to Islamic extremism before the next attack occurs and more non-Muslim and Muslim lives are lost.
Addressing these realities directly is the only path toward protecting communities, confronting extremism, and preventing further loss of life.
Ian Bradbury, a global security specialist with over 25 years experience, transitioned from Defence and NatSec roles to found Terra Nova Strategic Management (2009) and 1NAEF (2014). A TEDx, UN, NATO, and Parliament speaker, he focuses on terrorism, hybrid warfare, conflict aid, stability operations, and geo-strategy.
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International
Bondi Beach Shows Why Self-Defense Is a Vital Right
By
Individuals and communities must take responsibility for their own safety.
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