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Budget 2019 – Poor wording requires 2 ex-spouses within 5 years for Home Buyers Plan

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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

CEO | Director CGL Tax Professional Corporation With the Income Tax Act always by his side on his smart-phone, Cory has taken tax-nerd to a whole other level. His background in strategic planning, tax-efficient corporate reorganizations, business management, and financial planning bring a well-rounded approach to assist private corporations and their owners increase their wealth through the strategies that work best for them. An entrepreneur himself, Cory started CGL with the idea that he wanted to help clients adapt to the ever-changing tax and economic environment and increase their wealth through optimizing the use of tax legislation coupled with strategic business planning and financial analysis. His relaxed blue-collar approach in a traditionally white-collar industry can raise a few eyebrows, but in his own words: “People don’t pay me for my looks. My modeling career ended at birth.” More info: https://CGLtax.ca/Litzenberger-Cory.html

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Charlie Kirk Shooting Suspect Revealed: Here’s What His Ammunition Said

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These are the words of someone truly deranged and filled with hate.

Tyler Robinson, 22, not a student at Utah Valley University, is the man authorities now believe took the fatal shot that ended Charlie Kirk’s life at just 31 years old.

Investigators say Robinson had recently grown more political, mentioned Kirk by name, and openly opposed his beliefs.

After the killing, Robinson reached out to a family friend with a confession. He had also been communicating extensively on Discord, a group-chat platform popular among gamers, where investigators now confirm he was active, Fox News reports.

Authorities also revealed the disturbing words engraved on the ammunition.

Fired casing:

“Notices bulges. OwO (face-emoticon) What’s this?”

Unfired casings:

“Hey fascist! Catch!” followed by ➡️ and then ⬇️⬇️⬇️

“O Bella Ciao, Bella Ciao, Bella Ciao Ciao Ciao”

“If you read this, you are gay lmao”

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At the close of the press conference, Utah Governor Spencer Cox grew visibly emotional as he ended with words from Charlie Kirk himself. It was an eye-watering moment.

America would do well to remember the truths Charlie Kirk never stopped preaching.

“When people stop talking, that’s when you get violence.”

“The weak can never forgive. Forgiveness is the attribute of the strong. The only way out of the labyrinth of suffering is to forgive. Welcome without judgment, love without condition, forgive without limit. Always forgive your enemies. Nothing annoys them so much.”

“When things are moving very fast and people are losing their minds, it’s important to stay grounded. Turn off your phone, read scripture, spend time with friends, and remember, Internet fury is not real life.”

“When you stop having a human connection with someone you disagree with, it becomes a lot easier to commit violence. What we as a culture have to get back to is being able to have reasonable agreement where violence is not an option.”

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NOTE: In the wake of Charlie Kirk’s tragic death, VigilantFox.com is fully committed to covering this story from every angle.

We believe this is a pivotal moment that will shape the future of left vs. right, as we work to uncover exactly what happened — and why.

We will not let up in covering this story and giving it the full attention it deserves. Thank you for your support.

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J.D. Tuccille

After Charlie Kirk’s Murder, Politicians Can Back Away From the Brink, or Make Matters Worse

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Reason.com - Free Minds and Free Markets

By J.D. Tuccille 

The political class has been pushing the country towards a conflict nobody should want.

The man shot during a Prove Me Wrong event held for the peaceful debate of policies and ideas was almost certainly the latest victim of America’s problem with political violence. And if it feels that this attack was worse in some ways than other high-profile incidents, that’s because it was.

With the assassination attempts on then-presidential candidate Donald Trump, the lethal attack on Minnesota lawmakers, the murder of UnitedHealthcare CEO Brian Thompson, and other crimes, partisan observers could pretend the victims wielded power that made them legitimate targets. But Kirk was about discussion and persuasion. Agree with him or not, he didn’t do anything other than offend some sensibilities and, perhaps, change minds. Kirk was likely killed because of what he believed. And it’s not yet apparent that Americans will take this crime as a wake-up call rather than an excuse to rally the troops.

Spitting Partisan Venom

“We’ve seen other political violence occur in other states,” Democratic Illinois Gov. J.B. Pritzker said in response to news of Kirk’s assassination. “And I would just say it’s got to stop. And I think there are people who are fomenting it in this country. I think the president’s rhetoric often foments it.”

At MSNBC, political commentator Matthew Dowd went even further in blaming the murder of a conservative activist not just on the political right, but on the victim.

“He’s been one of the most divisive, especially divisive, younger figures in this who is constantly sort of pushing this sort of hate speech sort of aimed at certain groups,” commented Dowd, who was subsequently fired. “And I always go back to: Hateful thoughts lead to hateful words which then lead to hateful actions….You can’t stop with these sort of awful thoughts you have, and then saying these awful words, and then not expect awful actions to take place.”

At Fox News, Jesse Watters was up to the challenge of returning the sentiment.

“Trump gets hit in the ear. Charlie gets shot dead. They came after [Supreme Court Justice Brett] Kavanaugh with a rifle to his neighborhood….They are at war with us,” he charged the political left. “How much political violence are we going to tolerate?”

Then again, just the day before Kirk’s murder at Utah Valley University, Sen. Chris Murphy (D–Ct.) shared a video of himself insisting, “We’re in a war right now to save this country. And so you have to be willing to do whatever is necessary in order to save the country.”

If Donald Trump’s often rough rhetoric and loose way with insults foments violence, as Pritzker has it, then what in hell is Murphy doing? There’s plenty of venom to go around.

And the public hears these clowns. Several of my old college classmates were among those chortling over a meme making the rounds gloating that Charlie Kirk was shot, since that he was a defender of self-defense rights and the Second Amendment. And never mind that Kirk was reportedly killed with a bolt-action rifle, one of the few weapons that gun control advocates say they don’t want to ban.

Fortunately, not everybody sees this assassination as an opportunity to stir the pot. The Young Democrats and Young Republicans of Connecticut issued a joint statement denouncing the murder.

“What happened at Utah Valley University this afternoon is unacceptable,” it reads. “We reject all forms of political violence. There is no place in our country for such acts, regardless of political disagreements.”

That’s a nobler sentiment than any number of declarations of domestic war or accusations about who threw the first heated insult. It shows a path forward for peaceful disagreement, which is how healthy political systems are supposed to work and was the basis for Kirk’s Prove Me Wrong tour.

Escalating Political Tensions

But that’s not where we’ve been in recent years, and it’s too early to know which path Americans will choose going forward. In a country of widely disparate values, divergent ways of life, and policy preferences to match, people are moving to live with their political tribes and apart from their opponents even as the political class increasingly centralizes power and rules from the top down.

“Our analysis suggests partisanship itself, intentional or not, plays a powerful role when Americans uproot and find a new home,” Ronda Kaysen and Ethan Singer of The New York Times wrote last year in an examination of 3.5 million Americans who moved their residences. “Across the country, the result is a widening gap between blue neighborhoods and red ones.”

That could be an expanded opportunity to govern people differently according to their preferences. But Republicans and Democrats alike treat winning political office as winner-take-all opportunities to transform the country and jam their agendas down the throats of the losers. The result has been escalating frustration and a willingness to look to extreme tactics against political enemies.

A Growing Taste for Violence

In April 2024, a PBS NewsHour/NPR/Marist poll found that “one in 5 U.S. adults believe Americans may have to resort to violence to get their own country back on track.” In that poll Republicans, at 28 percent, were more prone to violence than Democrats at 12 percent or independents at 18 percent. Researchers have long assumed that the right is inherently more prone to use force to get its way. A year and a half and lots of violent incidents later, that’s no longer the case.

In March of this year—after the murder of UnitedHealthcare CEO Brian Thompson and the beginning of a wave of attacks on Tesla dealerships and owners—American University’s Dana R. Fisher referenced recent surveys and concluded that “left-leaning Americans participating in peaceful, legally permitted demonstrations are starting to believe that political violence will be necessary to save America.”

“Tolerance – and even advocacy – for political violence appears to have surged, especially among politically left-leaning segments of the population,” agreed an April 2025 report from the Network Contagion Research Institute and the Rutgers University Social Perception Lab. The report called the phenomenon “assassination culture” and warned that “the online normalization of political violence may increasingly translate into offline action.”

Charlie Kirk’s assassination was a very unwelcome example of offline action.

So, will the political class keep beating war drums? Or will they step back from escalating the conflict? If they really seek to improve matters, politicians could start by shutting up and leaving us alone.

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