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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 ā€œandā€. This means, you must be able to answer ā€œtrueā€ to all the tests for the entire paragraph to apply.

The way I read this, the only way to answer ā€œtrueā€ 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 ā€œparagraph (f)ā€ in the definition of ā€œregular eligible amountā€ would apply and the answer would be ā€œtrueā€.

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 ā€œspouse other than the spouse referred toā€ would not be met, and therefore the answer would be ā€œfalseā€.

This would, in turn, cause the entire logic test of the provision to be ā€œfalseā€ and so you would not be able to take out a ā€œregular eligible amountā€ 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: ā€œPeople don’t pay me for my looks. My modeling career ended at birth.ā€ More info: https://CGLtax.ca/Litzenberger-Cory.html

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Freedom Convoy

Court Orders Bank Freezing Records in Freedom Convoy Case

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A Canadian court has ordered the release of documents that could shed light on how federal authorities and law enforcement worked together to freeze the bank accounts of a protester involved in theĀ Freedom Convoy.
Both the RCMP and TD Bank are now required to provide records related to Evan Blackman, who took part in the 2022 demonstrations and had his accounts frozen despite not being convicted of any crime at the time.
The Justice Centre for Constitutional Freedoms (JCCF)Ā announcedĀ the Ontario Court of Justice ruling. The organization is representing Blackman, whose legal team argues that the actions taken against him amounted to a serious abuse of power.
ā€œThe freezing of Mr. Blackman’s bank accounts was an extreme overreach on the part of the police and the federal government,ā€ said his lawyer, Chris Fleury. ā€œThese records will hopefully reveal exactly how and why Mr. Blackman’s accounts [were] frozen.ā€
Blackman was arrested during the mass protests in Ottawa, which drew thousands of Canadians opposed to vaccine mandates and other pandemic-era restrictions.
Although he faced charges of mischief and obstructing police, those charges were dismissed in October due to a lack of evidence. Despite this, prosecutors have appealed, and a trial is set to begin on August 14.
At the height of the protests, TD Bank froze three of Blackman’s accounts following government orders issued under the Emergencies Act. Then-Prime Minister Justin Trudeau hadĀ invokedĀ the act to grant his government broad powers to disrupt the protest movement, including the unprecedented use of financial institutions to penalize individuals for their support or participation.
In 2024, a Federal Court JusticeĀ ruledĀ that Trudeau’s decision to invoke the act had not been justified.
Blackman’s legal team plans to use the newly released records to demonstrate the extent of government intrusion into personal freedoms.
According to the JCCF, this case may be the first in Canada where a criminal trial includes a Charter challenge over the freezing of personal bank accounts under emergency legislation.
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Alberta

ā€˜Far too serious for such uninformed, careless journalism’: Complaint filed against Globe and Mail article challenging Alberta’s gender surgery law

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Macdonald-Laurier Institute

Macdonald Laurier Institute challenges Globe article on gender medicine

The complaint, now endorsed by 41 physicians, was filed in response to an article about Alberta’s law restricting gender surgery and hormones for minors.

On June 9, the Macdonald-Laurier Institute submitted a formal complaint toĀ The Globe and MailĀ regarding its May 29Ā Morning UpdateĀ by Danielle Groen, which reported on the Canadian Medical Association’s legal challenge to Alberta’s Bill 26.

Written by MLI Senior Fellow Mia Hughes and signed by 34 Canadian medical professionals at the time of submission to theĀ Globe, the complaint stated that theĀ Morning UpdateĀ was misleading, ideologically slanted, and in violation theĀ Globe’s own editorial standards of accuracy, fairness, and balance. It objected to the article’s repetition of discredited claims—that puberty blockers are reversible, that they ā€œbuy time to think,ā€ and that denying access could lead to suicide—all assertions that have been thoroughly debunked in recent years.

Given the article’s reliance on the World Professional Association for Transgender Health (WPATH), the complaint detailed the collapse of WPATH’s credibility, citing unsealed discovery documents from an Alabama court case and the Cass Review’s conclusion that WPATH’s guidelines—and those based on them—lack developmental rigour. It also noted the newsletter’s failure to mention the growing international shift away from paediatric medical transition in countries such as the UK, Sweden, and Finland. MLI called for the article to be corrected and urged the Globe to uphold its commitment to balanced, evidence-based journalism on this critical issue.

On June 18,Ā Globe and MailĀ Standards Editor Sandra Martin responded, defending the article as a brief summary that provided a variety of links to offer further context. However, the threeĀ Globe and MailĀ news stories linked to in the article likewise lacked the necessary balance and context. Martin also pointed to a Canadian Paediatric Society (CPS) statement linked to in the newsletter. She argued it provided ā€œsufficient context and qualificationā€ā€”despite the fact that the CPS itself relies on WPATH’s discredited guidelines. Notwithstanding, Martin claimed the article met editorial standards and that brevity justified the lack of balance.

MLI responded that brevity does not excuse misinformation, particularly on a matter as serious as paediatric medical care, and reiterated the need for the Globe to address the scientific inaccuracies directly. MLI again called for the article to be corrected and for the unsupported suicide claim to be removed. As of this writing, the Globe has not responded.

Letter of complaint

June 9, 2025

To:Ā The Globe and Mail
Attn:Ā Sandra Martin, standards editor
CC:Ā Caroline Alphonso, health editor; Mark Iype, deputy national editor and Alberta bureau chief

To the editors;

YourĀ May 29Ā Morning Update: The Politics of CareĀ by Danielle Groen, covering the Canadian Medical Association’s legal challenge to Alberta’s Bill 26, was misleading and ideologically slanted. It is journalistically irresponsible to report on contested medical claims as undisputed fact.

This issue is far too serious for such uninformed, careless journalism lacking vital perspectives and scientific context. At stake is the health and future of vulnerable children, and your reporting risks misleading parents into consenting to irreversible interventions based on misinformation.

According toĀ The Globe and Mail’s ownĀ Journalistic PrinciplesĀ outlined in its Editorial Code of Conduct, the credibility of your reporting rests on ā€œsolid research, clear, intelligent writing, and maintaining a reputation for honesty, accuracy, fairness, balance and transparency.ā€ Moreover, your principles go on to state thatĀ The GlobeĀ will ā€œseek to provide reasonable accounts of competing views in any controversy.ā€ The May 29 update violated these principles. There is, as I will show, a widely available body of scientific information that directly contests the claims and perspectives presented in your article. Yet this information is completely absent from your reporting.

The collapse of WPATH’s credibility

The article’s claim that Alberta’s law ā€œfalls well outside established medical practiceā€ and could pose the ā€œgreatest threatā€ to transgender youth is both false and inflammatory. There is no global medical consensus on how to treat gender-distressed young people. In fact, in North America,Ā guidelinesĀ are basedĀ on the Standards of Care developed by the World Professional Association for Transgender Health (WPATH)—an organization now indisputably shown to place ideology above evidence.

For example, in a U.S. legal case over Alabama’s youth transition ban, WPATH was forced to disclose over two million internal emails. TheseĀ revealedĀ the organization commissioned independent evidence reviews for its latest Standards of Care (SOC8)—then suppressed those reviews when they found overwhelmingly low-quality evidence. Yet WPATH proceeded to publish the SOC8 as if it were evidence-based. This is not science. It is fraudulent and unethical conduct.

These emailsĀ also showedĀ Admiral Rachel Levine—then-assistant secretary for Health in the Biden administration—pressured WPATH to remove all lower age recommendations from the guidelines—not on scientific grounds, but to avoid undermining ongoing legal cases at the state level. This is politics, not sound medical practice.

The U.K.’sĀ Cass Review, a major multi-year investigation, included aĀ systematic reviewĀ of the guidelines in gender medicine. A systematic review is considered the gold standard because it assesses and synthesizes all the available research in a field, thereby reducing bias and providing a large comprehensive set of data upon which to reach findings. The systematic review of gender medicine guidelinesĀ concludedĀ that WPATH’s standards of care ā€œlack developmental rigourā€ and should not be used as a basis for clinical practice. The Cass Review also exposed citation laundering where medical associations endlessly recycled weak evidence across interlocking guidelines to fabricate a false consensus. This led Cass toĀ suggestĀ that ā€œthe circularity of this approach may explain why there has been an apparent consensus on key areas of practice despite the evidence being poor.ā€

Countries likeĀ Sweden,Ā Finland, andĀ the U.K. have now abandoned WPATH andĀ limited or haltedĀ medicalized youth transitions in favour of aĀ therapy-first approach. In Norway,Ā UKOM, an independent government health agency, hasĀ made similar recommendations. This shows the direction of global practice is moving away from WPATH’s medicalized approach—not toward it. As part of any serious effort to ā€œprovide reasonable accounts of competing views,ā€ your reporting should acknowledge these developments.

Any journalist who cites WPATH as a credible authority on paediatric gender medicine—especially in the absence of contextualizing or competing views—signals a lack of due diligence and a fundamental misunderstanding of the field. It demonstrates that either no independent research was undertaken, or it was ignored despite your editorial standards.

Puberty blockers don’t ā€˜buy time’ and are not reversible

Your article repeats a widely debunked claim: that puberty blockers are a harmless pause to allow young people time to explore their identity. In fact, studies have consistently shown that betweenĀ 98 per centĀ andĀ 100 per centĀ of children placed on puberty blockers go on to take cross-sex hormones. Before puberty blockers,Ā most children desistedĀ and reconciled with their birth sex during or after puberty. Now, virtually none do.

This strongly suggests that blocking puberty in fact prevents the natural resolution of gender distress. Therefore, the mostĀ accurate and up-to-dateĀ understanding is that puberty blockers function not as a pause, but as the first step in a treatment continuum involving irreversible cross-sex hormones. Indeed,Ā a 2022 paper foundĀ that while puberty suppression had been ā€œjustified by claims that it was reversible … these claims are increasingly implausible.ā€ Again, adherence to theĀ Globe’sĀ own editorial guidelines would require, at minimum, the acknowledgement of the above findings alongside the claims your May 29 article makes.

Moreover, it is categorically false to describe puberty blockers as ā€œcompletely reversible.ā€ Besides locking youth into a pathway of further medicalization, puberty blockers pose serious physical risks: loss ofĀ bone density,Ā impaired sexual development,Ā stunted fertility, andĀ psychosocial harmĀ from being developmentally out of sync with peers. There are no long-term safety studies. These drugs are being prescribed to children despite glaring gaps in our understanding of their long-term effects.

Given theĀ Globe’sĀ stated editorial commitment to principles such as ā€œaccuracy,ā€ the crucial information from the studies linked above should be provided in any article discussing puberty blockers. At a bare minimum, in adherence to theĀ Globe’sĀ commitment to ā€œbalance,ā€ this information should be included alongside the contentious and disputed claims the article makes that these treatments are reversible.

No proof of suicide prevention

The most irresponsible and dangerous claim in your article is that denying access to puberty blockers could lead to ā€œdepression, self-harm and suicide.ā€ There is no robust evidence supporting this transition-or-suicide narrative, and in fact, the findings of theĀ highest-quality studyĀ conducted to date found no evidence that puberty suppression reduces suicide risk.

Suicide is complex and attributing it to a single cause is not only false—it violates all established suicide reporting guidelines. Sensationalized claims like this risk creating contagion effects and fuelling panic. In the public interest, reporting on the topic of suicide must be held to the most rigorous standards, and provide the most high-quality and accurate information.

Euphemism hides medical harm

Your use of euphemistic language obscures the extreme nature of the medical interventions being performed in gender clinics. Calling double mastectomies for teenage girls ā€œpaediatric breast surgeries for gender-affirming reasonsā€ sanitizes the medically unnecessary removal of a child’s healthy organs. Referring to phalloplasty and vaginoplasty as ā€œgender-affirming surgeries on lower body partsā€ conceals the fact that these are extreme operations involving permanent disfigurement,Ā high complication rates, and often requiring multiple revisions.

Honest journalism should not hide these facts behind comforting language. Your reporting denies youth, their parents, and the general public the necessary information to understand the nature of these interventions. Members of the general public rely greatly on the news media to equip them with such information, and your own editorial standards claim you will fulfill this core responsibility.

Your responsibility to the public

As a flagship Canadian news outlet, your responsibility is not to amplify activist messaging, but to report the truth with integrity. On a subject as medically and ethically fraught as paediatric gender medicine, accuracy is not optional. The public depends on you to scrutinize claims, not echo ideology. Parents may make irreversible decisions on behalf of their children based on the narratives you promote. When reporting is false or ideologically distorted, the cost is measured in real-world harm to some of our society’s most vulnerable young people.

I encourage theĀ Globe and MailĀ to publish an updated version on this article in order to correct the public record with the relevant information discussed above, and to modify your reporting practices on this matter going forward—by meeting your own journalistic standards—so that the public receives balanced, correct, and reliable information on this vital topic.

Trustworthy journalism is a cornerstone of public health—and on the issue of paediatric gender medicine, the stakes could not be higher.

Sincerely,

Mia Hughes
Senior Fellow, Macdonald-Laurier Institute
Author ofĀ The WPATH Files

The following 41 physicians have signed to endorse this letter:
Dr. Mike Ackermann, MD
Dr. Duncan Veasey, Psy MD
Dr. Rick Gibson, MD
Dr. Benjamin Turner, MD, FRCSC
Dr. J.N. Mahy, MD, FRCSC, FACS
Dr. Khai T. Phan, MD, CCFP
Dr. Martha Fulford, MD
Dr. J. Edward Les, MD, FRCPC
Dr. Darrell Palmer, MD, FRCPC
Dr. Jane Cassie, MD, FRCPC
Dr. David Lowen, MD, FCFP
Dr. Shawn Whatley, MD, FCFP (EM)
Dr. David Zitner, MD
Dr. Leonora Regenstreif, MD, CCFP(AM), FCFP
Dr. Gregory Chan, MD
Dr. Alanna Fitzpatrick, MD, FRCSC
Dr. Chris Millburn, MD, CCFP
Dr. Julie Curwin, MD, FRCPC
Dr. Roy Eappen, MD, MDCM, FRCP (c)
Dr. York N. Hsiang, MD, FRCSC
Dr. Dion Davidson, MD, FRCSC, FACS
Dr. Kevin Sclater, MD, CCFP (PC)
Dr. Theresa Szezepaniak, MB, ChB, DRCOG
Dr. Sofia Bayfield, MD, CCFP
Dr. Elizabeth Henry, MD, CCFP
Dr. Stephen Malthouse, MD
Dr. Darrell Hamm, MD, CCFP
Dr. Dale Classen, MD, FRCSC
Dr. Adam T. Gorner, MD, CCFP
Dr. Wesley B. Steed, MD
Dr. Timothy Ehmann, MD, FRCPC
Dr. Ryan Torrie, MD
Dr. Zachary Heinricks, MD, CCFP
Dr. Jessica Shintani, MD, CCFP
Dr. Mark D’Souza, MD, CCFP(EM), FCFP*
Dr. Joanne Sinai, MD, FRCPC*
Dr. Jane Batt, MD*
Dr. Brent McGrath, MD, FRCPC*
Dr. Leslie MacMillan MD FRCPC (emeritus)*
Dr. Ian Mitchell, MD, FRCPC*
Dr. John Cunnington, MD

*Indicates physician who signed following the letter’s June 9 submission to theĀ Globe and Mail, but in advance of this letter being published on the MLI website.

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