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 wonāt 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 donāt 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
- wouldnāt be entitled to the home buyers plan because of living with a previous spouse in the past 4 years that isnāt 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), andā¦”
The problem with the wording of this provision, is that it is written in the affirmative by the legislators using the word āandā. This means, you must be able to answer ātrueā to all the tests for the entire paragraph to apply.
The way I read this, the only way to answer ātrueā 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 āparagraph (f)ā in the definition of āregular eligible amountā would apply and the answer would be ātrueā.
If the answer is “true” you can then get access to your RRSP Home Buyers Plan.
If you donāt have a second spouse then, even though “paragraph (f)” might be met, the phrase āspouse other than the spouse referred toā would not be met, and therefore the answer would be āfalseā.
This would, in turn, cause the entire logic test of the provision to be āfalseā and so you would not be able to take out a āregular 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 Coryās biography at http://www.CGLtax.ca/Litzenberger-Cory.html
Catherine Herridge
How ‘Woke’ Broke The FB

Ā
Ā Catherine Herridge
We Obtain Internal FBI DEI Guide On Managing Unconscious Bias
TOP LINE Ā |
An internal FBI inclusivity āGuide,ā obtained by our investigative team, counseled agents on āWays to Manage Your Unconscious Bias,ā āMicro-Inequitiesā and āHow to Improve Your Inclusive Intelligence.ā |
āThe New IQ: Your Guide to Sustaining Inclusive Habits in the Workplaceā was widely shared in mid-2020 and includes nine ātipsā to counter unconscious bias. |
|
||||||||||||||||||||||||
|
illegal immigration
Court attempts to halt Trump deportations, El Salvador president says ‘too late’

From The Center Square
By
A class action lawsuit was filed on Saturday against the Trump administration after President Donald Trump signed anĀ executive orderĀ invoking the Enemy Aliens Act to target, arrest and remove violent Venezuelan prison gang members, Tren de Aragua (TdA), from the U.S.
The lawsuit was filed by the American Civil Liberties Union Foundation on behalf of five Venezuelans illegally in the country who were detained in Texas and New York. The lawsuit was filed in U.S. District Court for the District of Columbia.
On Saturday, nearly 300 violent illegal foreign nationals were removed from the U.S. and arrived in El Salvador with the cooperation of El Salvadoran president Nayib Bukele after reaching an agreement with Secretary of State Marco Rubio.
āThe first 238 members of the Venezuelan criminal organization, Tren de Aragua, arrived in our country,ā BukeleĀ said in a postĀ on X. āThey were immediately transferred to CECOT, the Terrorism Confinement Center, for a period of one year (renewable).ā
El Salvador also received 23 MS-13 gang members from the U.S. who were wanted by Salvadoran authorities, Bukele said. They include two ringleaders, one of whom āis a member of the criminal organizationās highest structure.ā Those sent to El Salvador by the U.S. will help Bukeleās government āfinalize intelligence gathering and go after the last remnants of MS-13, including its former and new members, money, weapons, drugs, hideouts, collaborators and sponsors.
āAs always, we continue advancing in the fight against organized crime. But this time, we are also helping our allies, making our prison system self-sustainable, and obtaining vital intelligence to make our country an even safer place. All in a single action. May God bless El Salvador, and may God bless the United States,ā he said.
The U.S. government is paying a small fee to detain them, Bukele said, and the prison is also making money because it requires inmates to work. These additional inmates, ācombined with the production already being generated by more than 40,000 inmates engaged in various workshops and labor under the Zero Idleness program, will help make our prison system self-sustainable,ā he said, noting that it costs $200 million a year to maintain.
In response, Rubio thanked Bukele saying, āEl Salvador has agreed to hold the violent criminals āin their very good jails at a fair price that will also save our taxpayer dollars. President Nayib Bukele is not only the strongest security leader in our region, heās also a great friend of the U.S.ā
In an emergency hearing held on Saturday, a federal judge ruled that deportations of violent Venezuelans be temporarily halted and those who were illegally in the country and already removed be returned. The ACLU said the order blocked the administration āfrom deporting anyone under the Alien Enemies Act while the case proceeds. Flights carrying Venezuelan immigrants the DHS attempted to deport have been ordered to turn around and return to the U.S.ā
A U.S. federal judge has no jurisdiction over foreign governments.
In response, BukeleĀ postedĀ on X, āOopsie ā¦ Too late,ā with a laughing emoji.
Bukele also posted videos and pictures of them arriving in El Salvador in handcuffs. The video shows them being met by El Salvadoran military wearing riot gear and transported in armored vehicles to CECOT. The videos depict El Salvadoran officials lifting up their shirts to show tattoos of gang member affiliation, officials shaving the heads of kneeling inmates and their admittance as CECOT inmates.
Today, the first 238 members of the Venezuelan criminal organization, Tren de Aragua, arrived in our country. They were immediately transferred to CECOT, the Terrorism Confinement Center, for a period of one year (renewable).
The United States will pay a very low fee for them,ā¦ pic.twitter.com/tfsi8cgpD6
— Nayib Bukele (@nayibbukele) March 16, 2025
Cooperation between the U.S. and El Salvador expanded under Trump and Rubio, representing a reversal of Biden administration policy that used taxpayer money and planes to transport illegal foreign nationals into the U.S.
Trump has been aggressively targeting of TdA after a recordĀ more than 1 million VenezuelansĀ illegally entered the U.S. under the Biden administration, including TdA members expanding operations in at least 22 states, The Center Square first reported.
Under the Trump administration, Venezuelan repatriation flights also began, paid for by the Venezuelan government, negotiated by the Trump administration, The Center SquareĀ reported.
-
Censorship Industrial Complex2 days ago
They knew it was a lab leak all along
-
Energy2 days ago
Trump asserts energy dominance, set to meet oil titans amid trade war
-
International2 days ago
āLot Of Nonsenseā: Kari Lake Announces Voice Of America Is Dumping Legacy Outlets
-
Business2 days ago
Vice President Vance expects framework of TikTok deal by April 5
-
Carbon Tax2 days ago
Prime Minister Mark Carney reduces carbon tax to zero
-
espionage2 days ago
Bill introduced to ban student visas to Chinese nationals
-
Energy2 days ago
Next federal government should close widening gap between Canadian and U.S. energy policy
-
Duane Rolheiser1 day ago
Team Canada is driving us right into the arms of The Donald