Contents
- Her Majesty, by and with the advice and consent of the Sen…
- Short Title
- Part 1 Amendments to the Income Tax Act and to Related Legislation
- Part 2 Amendments to the Excise Tax Act (GST/HST Measures)
- Part 3 Amendments to the Excise Act, 2001, the Excise Tax Act (Other Than GST/HST Measures) and the Air Travellers Security Charge Act
- Part 4 Customs Tariff
- Part 5 Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act
- Part 6 Various Measures
- Schedule 1 (Section 96)
- Schedule 2 (Section 97)
- Schedule 3 (Section 99)
- Schedule 4 (Section 128)
- Schedule 5 (Section 170)
- Schedule 6 (Section 376)
- Related provisions
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
1Short title#
This Act may be cited as the Economic Action Plan 2014 Act, No. 1.
Part 1 · Amendments to the Income Tax Act and to Related Legislation
Income Tax Act
Financial Administration Act
Income Tax Regulations
Canada Pension Plan Regulations
Insurable Earnings and Collection of Premiums Regulations
Part 2 · Amendments to the Excise Tax Act (GST/HST Measures)
Part 3 · Amendments to the Excise Act, 2001, the Excise Tax Act (Other Than GST/HST Measures) and the Air Travellers Security Charge Act
Excise Act, 2001
Amendments to the Act
Application
Excise Tax Act
Air Travellers Security Charge Act
Part 4 · Customs Tariff
Amendments to the Act
Coming into Force
Part 5 · Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act
Enactment of Act
99Enactment#
The Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act, whose text is as follows and whose schedule is set out in Schedule 3 to this Act, is enacted:
Amendments to the Income Tax Act
Part 6 · Various Measures
Division 1 — Payments — Veterans Affairs
102Earnings loss benefit#
(1)A person who received an earnings loss benefit under subsection 18(1) or 22(1) of the Veterans Well-being Act, as it read immediately before April 1, 2019, for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula
(2)Any amount paid or payable under subsection (1) is deemed to be an income replacement benefit paid or payable under the Veterans Well-being Act.
note
103Canadian Forces income support benefit#
(1)A person who received a Canadian Forces income support benefit under any of sections 27 to 31 of the Veterans Well-being Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula
(2)Any amount paid or payable under subsection (1) is deemed to be a Canadian Forces income support benefit paid or payable under the Veterans Well-being Act.
note
104War veterans allowance#
(1)A person who received an allowance under subsection 4(1) of the War Veterans Allowance Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that allowance if the disability pension paid to the person under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula
(2)Any amount paid or payable under subsection (1) is deemed to be an allowance paid or payable under the War Veterans Allowance Act.
105Civilian war-related benefits#
(1)A person who received a benefit under the Civilian War-related Benefits Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that benefit if the disability pension paid to the person under that Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula
(2)Any amount paid or payable under subsection (1) is deemed to be a benefit paid or payable under the Civilian War-related Benefits Act.
106Consolidated Revenue Fund#
There shall be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Veterans Affairs, the amounts determined under sections 102 to 105.
107Definitions#
(1)The following definitions apply in this section.
common-law partner means a person who is cohabiting with another person in a conjugal relationship and has done so for a period of at least one year. (conjoint de fait)
(a)in the case of a payment made under section 102 or 103, has the same meaning as in subsection 2(1) of the Veterans Well-being Act; and
(b)in the case of a payment made under section 104 or 105, has the same meaning as in subsection 2(1) of the War Veterans Allowance Act. (enfant à charge)
survivor, in relation to a deceased person, means
(a)their spouse who was, at the time of the person’s death, residing with the person; or
(b)the person who was, at the time of the person’s death, the person’s common-law partner. (survivant)
(2)A spouse is deemed to be residing with the person and a common-law partner does not cease to be the person’s common-law partner, if it is established that they are living apart by reason only of
(a)one or both of them having to reside in a health care facility;
(b)circumstances of a temporary nature; or
(c)other circumstances that are not within the control of the person or the spouse or common-law partner.
(3)If a person who is entitled to be paid an amount under any of sections 102 to 105 dies before the amount is paid, the following rules apply:
(b)if, at the time of death, there is no survivor, but there are one or more dependent children, each of those children is entitled to the amount obtained by dividing the amount to be paid by the number of those dependent children; and
(c)if, at the time of death, there is no survivor or dependent child, no amount is to be paid.
note
Division 2 — Canada Deposit Insurance Corporation
Bank of Canada Act
Canada Deposit Insurance Corporation Act
Division 3 — Regulatory Cooperation Council Initiative on Workplace Chemicals
Amendments to the Hazardous Products Act
Transitional Provisions
Amendments to the Canada Labour Code
Transitional Provisions
Amendments to the Hazardous Materials Information Review Act
Transitional Provisions
Coordinating Amendments
Coming into Force
Division 4 — Importation of Intoxicating Liquors Act
Division 5 — Judges Act
Division 6 — Members of Parliament Retiring Allowances Act
Amendments to the Act
Transitional Provision
Division 7 — National Defence Act
Amendments to the Act
Coming into Force
Division 8 — Customs Act
Division 9 — Atlantic Canada Opportunities Agency
Atlantic Canada Opportunities Agency Act
Dissolution of Board
Division 10 — Enterprise Cape Breton Corporation
Dissolution
179Definitions#
The following definitions apply in sections 180 to 186.
Agency means the Atlantic Canada Opportunities Agency established by section 10 of the Atlantic Canada Opportunities Agency Act. (Agence)
Corporation means the Enterprise Cape Breton Corporation continued under section 27 of the Enterprise Cape Breton Corporation Act. (Société)
Minister means the Minister as defined in section 3 of the Atlantic Canada Opportunities Agency Act. (ministre)
180Dissolution#
The Corporation is dissolved on the day on which this Division comes into force.
181Transfer of assets and obligations#
(1)On the day on which this Division comes into force,
(a)the Corporation’s assets and those of its subsidiaries, other than the real property described in paragraph (c), are transferred to the Agency;
(b)the Corporation’s obligations and those of its subsidiaries, other than those described in paragraph (d), are assumed by the Agency;
(c)the administration of all real property in which the Corporation has any right, title or interest is transferred to the Minister of Public Works and Government Services; and
(d)the Corporation’s obligations and those of its subsidiaries to former employees of the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act that were acquired by the Corporation or its subsidiaries on December 31, 2009 are assumed by Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services.
(2)Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures related to any real property described in paragraph (1)(c) and any of the Corporation’s expenditures related to any of its obligations described in paragraph (1)(d), and that is unexpended, is deemed to have been appropriated to defray any expenditures of the Department of Public Works and Government Services.
(3)Any money, other than the money referred to in subsection (2), that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures, and that is unexpended, is deemed to have been appropriated to defray any of the Agency’s expenditures.
182Appointment to Agency#
(1)Despite subsection 15(1) of the Atlantic Canada Opportunities Agency Act, every employee of the Corporation or of any of its subsidiaries, other than an employee described in subsection (2), is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Agency and to be an employee as defined in subsection 2(1) of the Public Service Employment Act.
(2)Every employee of the Corporation or of any of its subsidiaries whose functions relate to any real property or obligations described in paragraph 181(1)(c) or (d), as the case may be, is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Department of Public Works and Government Services and to be an employee as defined in subsection 2(1) of that Act.
(3)Every employee referred to in subsection (1) or (2) is entitled
(a)to receive in the position referred to in subsection (1) or (2) the same rate of pay that they were receiving as an employee of the Corporation or of any of its subsidiaries for as long as that rate of pay is higher than the rate of pay provided for by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position;
(b)to retain any vacation and sick leave credits that they had earned during their employment at the Corporation or at any of its subsidiaries; and
(c)to be credited with their accumulated years of service at the Corporation, at a subsidiary of the Corporation or at the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act, for the purpose of determining their annual vacation entitlement in the public service.
In all other respects, the employee is governed by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position.
183Appointments terminated#
(1)The members of the Board of Directors of the Corporation cease to hold office on the day on which this Division comes into force.
(2)Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of the Corporation’s Board of Directors, except the Chief Executive Officer, has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division.
184Provisions not applicable#
Subsections 91(1) and (3) of the Financial Administration Act do not apply in respect of the dissolution of, or the sale or other disposal of the assets of, any of the Corporation’s subsidiaries.
185Closing out affairs#
After the Corporation is dissolved, the Minister may do any thing and perform any act that is necessary for or incidental to closing out the Corporation’s affairs and those of its subsidiaries.
186Continuation of legal proceedings#
Any action, suit or other legal proceeding to which the Corporation or any of its subsidiaries is party that is pending in any court on the day on which this Division comes into force may be continued by or against Her Majesty in right of Canada in the same manner and to the same extent as it could have been continued by or against the Corporation or subsidiary, as the case may be.
Atlantic Canada Opportunities Agency Act
Consequential Amendments
Financial Administration Act
Payments in Lieu of Taxes Act
Public Sector Compensation Act
Repeal
Division 11 — Museums Act
Amendment to the Act
Transitional Provisions
Definitions
Online Works of Reference
Virtual Museum of Canada
Coming into Force
Division 12 — Nordion and Theratronics Divestiture Authorization Act
Division 13 — Bank Act
Division 14 — Insurance Companies Act
Division 15 — Regulatory Cooperation
Motor Vehicle Safety Act
Railway Safety Act
Transportation of Dangerous Goods Act, 1992
Ensuring Safe Vehicles Imported from Mexico for Canadians Act
Safe Food for Canadians Act
Coordinating Amendments
Coming into Force
Division 16 — Telecommunications Act
Amendments to the Act
Coming into Force
Division 17 — Sickness Benefits
Canada Labour Code
Employment Insurance Act
Transitional Provision
Coming into Force
Division 18 — Canadian Food Inspection Agency Act
Amendment to the Act
Coming into Force
*2532012, c. 24 or royal assent#
This Division comes into force on the day on which section 103 of the Safe Food for Canadians Act comes into force or, if it is later, on the day on which this Act receives royal assent.
Division 19 — Money Laundering and Terrorist Financing
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
Jobs and Economic Growth Act
Coming into Force
298One year after royal assent#
*(1)Section 260 comes into force one year after the day on which this Act receives royal assent.
(2)Section 289 comes into force on January 1, 2015.
*(3)Subsections 256(2) and (3), sections 257, 258 and 261, subsection 262(3) and sections 263 to 266 and 293, subsections 294(1) to (5) and section 296 come into force on a day or days to be fixed by order of the Governor in Council.
Division 20 — Immigration
Immigration and Refugee Protection Act
Economic Action Plan 2013 Act, No. 2
Coming into Force
*307Order in council#
Sections 300 and 301 come into force on a day or days to be fixed by order of the Governor in Council, which may not be earlier than the day on which section 290 of the Economic Action Plan 2013 Act, No. 2 comes into force.
Division 21 — Public Service Labour Relations
Public Service Labour Relations Act
Economic Action Plan 2013 Act, No. 2
Coming into Force
Division 22 — Softwood Lumber Products Export Charge Act, 2006
Division 23 — Budget Implementation Act, 2009
Division 24 — Securitization of Insured Mortgage or Hypothecary Loans
Protection of Residential Mortgage or Hypothecary Insurance Act
National Housing Act
Division 25 — Amendments Relating to International Treaties on Trademarks
Amendments to the Trade-marks Act
Consequential Amendments
Olympic and Paralympic Marks Act
Terminology
Coordinating Amendments
Coming into Force
Division 26 — Reduction of Governor in Council Appointments
Division 27 — Old Age Security Act
Amendments to the Act
Coming into Force
Division 28 — New Bridge for the St. Lawrence Act
375Enactment#
The New Bridge for the St. Lawrence Act is enacted as follows:
Division 29 — Administrative Tribunals Support Service of Canada Act
Enactment of Act
376Enactment#
The Administrative Tribunals Support Service of Canada Act whose text is as follows and whose schedule is set out in Schedule 6 to this Act, is enacted:
Transitional Provisions
Consequential Amendments
Access to Information Act
Competition Act
Cultural Property Export and Import Act
Excise Tax Act
Financial Administration Act
Canadian Human Rights Act
Canada Labour Code
Privacy Act
Special Import Measures Act
Customs Act
Competition Tribunal Act
Canada Agricultural Products Act
Canadian International Trade Tribunal Act
Income Tax Act
Public Sector Compensation Act
Status of the Artist Act
Employment Equity Act
Transportation Appeal Tribunal of Canada Act
Department of Employment and Social Development Act
Public Servants Disclosure Protection Act
Specific Claims Tribunal Act
Economic Action Plan 2013 Act, No. 2
Coordinating Amendments
Coming into Force
Division 30 — Apprentice Loans Act
Enactment of Act
483Enactment#
The Apprentice Loans Act is enacted as follows:
Consequential Amendments
Bankruptcy and Insolvency Act
Department of Employment and Social Development Act
Coming into Force
Schedule 1 · (Section 96)
[Amendment]
Schedule 2 · (Section 97)
[Amendment]
Schedule 3 · (Section 99)
Schedule 4 · (Section 128)
[Amendment]
Schedule 5 · (Section 170)
[Amendment]
Schedule 6 · (Section 376)
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.