Thank you. I'd be happy to do so.
Again, this is a highly technical change to the rules and a clarification. A lot of the programs listed have restrictions relating to whether non-residents can take part in them. However, they don't all use the same concept of non-residency as the income tax system does. This rule addresses incongruities or differences like these, where the tax rules treat somebody as a non-resident and the relevant rules that provide the benefit treat them as a resident. That can happen, for example—where residency-based tie-breakers apply—under one of Canada's tax treaties that say, for our tax purposes, somebody is treated as a non-resident of Canada.
What it does is ensure that the amounts received under these benefit programs are taxable in Canada, just as they would be if they were received as income by the individual.