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 Act, 2001 (Tobacco Taxation) and to Related Legislation
- Part 3 Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts
- Part 4 Canadian Forces Members and Veterans
- Part 5 Greenhouse Gas Pollution Pricing Act
- Part 6 Various Measures
- Schedule 1 (Section 93)
- Schedule 2 (Section 160)
- Schedule 3 (Section 161)
- Schedule 4 (Section 186)
- Schedule 5 (Subsection 187(1))
- Schedule 6 (Section 405)
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 Budget Implementation Act, 2018, No. 1.
Part 1 · Amendments to the Income Tax Act and to Related Legislation
Income Tax Act
Deemed Coming into Force
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act
Budget Implementation Act, 2017, No. 1
Income Tax Regulations
Part 2 · Amendments to the Excise Act, 2001 (Tobacco Taxation) and to Related Legislation
Excise Act, 2001
Economic Action Plan 2014 Act, No. 1
Economic Action Plan 2014 Act, No. 2
Budget Implementation Act, 2017, No. 1
Application
Part 3 · Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts
Coordination with the Cannabis Act
68#
(1)If Bill C-45, introduced in the 1st session of the 42nd Parliament and entitled the Cannabis Act (referred to in this section and section 118 as the “other Act”), receives royal assent, then for the purposes of this section and sections 117 and 118, commencement day means the day on which subsection 204(1) of the other Act comes into force.
(2)If the other Act receives royal assent, then sections 69 to 78, subsection 79(1), section 84, subsection 85(2), sections 87, 89 to 106 and 108 to 113 and subsection 115(1) come into force on the first day on which both this Act and the other Act have received royal assent.
(3)Despite subsection (2), if the other Act receives royal assent, then sections 158.02, 158.09 to 158.12, 158.15 and 158.16 of the Excise Act, 2001, as enacted by section 73, come into force on commencement day.
(4)If the other Act receives royal assent, then subsection 79(2), sections 80 to 83, subsections 85(1) and (3), sections 86, 88, 107 and 114, subsection 115(2) and section 116 come into force on commencement day.
note
Excise Act, 2001
Excise Tax Act
Amendments to Various Regulations
Postal Imports Remission Order
Courier Imports Remission Order
Public Service Body Rebate (GST/HST) Regulations
Regulations Respecting Excise Licences and Registrations
Regulations Respecting the Possession of Tobacco Products That Are Not Stamped
Stamping and Marking of Tobacco Products Regulations
Tobacco Products Labelling Regulations (Cigarettes and Little Cigars)
Consequential Amendments
Criminal Code
Customs Act
Application
Transitional Provision
Amendment to the Federal-Provincial Fiscal Arrangements Act
Part 4 · Canadian Forces Members and Veterans
Pension Act
Veterans Well-being Act
Transitional Provisions
Definitions
Rehabilitation Services and Vocational Assistance
Canadian Forces Income Support Benefit
Pain and Suffering Compensation
Consequential Amendments
Children of Deceased Veterans Education Assistance Act
Department of Veterans Affairs Act
Veterans Review and Appeal Board Act
Economic Action Plan 2014 Act, No. 1
Budget Implementation Act, 2016, No. 1
Coming into Force
Part 5 · Greenhouse Gas Pollution Pricing Act
Enactment of Act
186Enactment#
The Greenhouse Gas Pollution Pricing Act, whose text is as follows and whose Schedules 1 to 4 are set out in Schedule 4 to this Act, is enacted:
Making of Regulations
187Making#
(1)The Fuel Charge Regulations, whose text is as follows and whose schedule is set out in Schedule 5 to this Act, are made:
(2)The Fuel Charge Regulations, as made by subsection (1), are deemed
(a)to have been made under section 166 of the Greenhouse Gas Pollution Pricing Act as enacted by section 186 of this Act;
(b)for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and
(c)to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.
Consequential Amendments
Access to Information Act
Tax Court of Canada Act
Canada Revenue Agency Act
Environmental Violations Administrative Monetary Penalties Act
Coordinating Amendment
Part 6 · Various Measures
Division 1 — Financial Administration Act
Division 2 — Canada Deposit Insurance Corporation Act
Amendments to the Act
Coming into Force
Division 3 — Federal-Provincial Fiscal Arrangements Act
Division 4 — Securities Issued or Guaranteed by Foreign Governments
Bank of Canada Act
Coming into Force
Division 5 — Exchange Fund Account
Currency Act
Division 6 — Bank Notes
Bank of Canada Act
Currency Act
Division 7 — Payment Clearing and Settlement
Subdivision A — Resolution
Amendments to the Payment Clearing and Settlement Act
Consequential Amendment to the Canadian Payments Act
Coming into Force
Subdivision B — Oversight Information
Amendments to the Payment Clearing and Settlement Act
Coordinating Amendment
Coming into Force
Division 8 — Canadian International Trade Tribunal Act
Division 9 — Canadian High Arctic Research Station and Application of an Order in Nunavut
Canadian High Arctic Research Station Act
Application of an Order in Nunavut
Division 10 — Canadian Institutes of Health Research Act
Division 11 — Red Tape Reduction Act
Amendments to the Act
Coming into Force
Division 12 — Communications Security Establishment
265Persons who occupy a position#
(1)Any person who, immediately before the coming into force of this Division, occupied a position within the Canadian Cyber Incident Response Centre of the Department of Public Safety and Emergency Preparedness or within the Security Operations Centre of Shared Services Canada, as of that coming into force, occupies their position within the Communications Security Establishment.
(2)Nothing in subsection (1) is to be construed as affecting the status of such a person except that, as of the coming into force of this Division, the person occupies their position within the Communications Security Establishment.
(3)For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.
266Information — Canadian Cyber Incident Response Centre#
(1)The Minister of Public Safety and Emergency Preparedness may disclose to the Communications Security Establishment information under the control of the Department of Public Safety and Emergency Preparedness that is related to the Canadian Cyber Incident Response Centre.
(2)The member of the Queen’s Privy Council for Canada designated to be the Minister for the purposes of the Shared Services Canada Act may disclose to the Communications Security Establishment information under the control of Shared Services Canada that is related to the Security Operations Centre.
Division 13 — Department of Employment and Social Development Act
Amendments to the Act
Coming into Force
Division 14 — Employment Insurance Act
Amendments to the Act
Transitional Provisions
Coming into Force
Division 15 — Judges Act
Amendments to the Act
Consequential Amendments to the Federal Courts Act
Coordinating Amendment
Coming into Force
Division 16 — Financial Sector Legislative Renewal
Subdivision A — Financial Technology Activities
Trust and Loan Companies Act
Bank Act
Insurance Companies Act
Green Shield Canada Act
Coming into Force
Subdivision B — Life Insurance Companies (Infrastructure Investment)
Insurance Companies Act
Coordinating Amendments
Coming into Force
Subdivision C — Bank Terminology
Office of the Superintendent of Financial Institutions Act
Bank Act
Subdivision D — Sunset Provisions
Trust and Loan Companies Act
Bank Act
Insurance Companies Act
Division 17 — Western Economic Diversification Act
Division 18 — Parliament of Canada Act
Division 19 — Canada Pension Plan
Amendments to the Act
Coming into Force
402Subsection 114(2) of Canada Pension Plan does not apply#
(1)Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.
*(2)This Division, other than subsections 361(1) and (2), sections 365 and 371 and subsections 372(3), (5) and (6), 392(1), 399(2) and 401(3), comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.
Division 20 — Criminal Code
Amendments to the Act
Transitional Provisions
Related Amendments to the Seized Property Management Act
Coming into Force
Schedule 1 · (Section 93)
[Amendment]
Schedule 2 · (Section 160)
[Amendment]
Schedule 3 · (Section 161)
[Amendment]
Schedule 4 · (Section 186)
Schedule 5 · (Subsection 187(1))
Schedule 6 · (Section 405)
[Amendment]
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.