Budget Implementation Act, 2022, No. 1

Contents

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1Short title#

This Act may be cited as the Budget Implementation Act, 2022, No. 1.

Part 1 · Amendments to the Income Tax Act and Other Legislation

Part 2 · Amendments to the Excise Tax Act (GST/HST Measures)

Part 3 · Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts

Division 1 — Excise Act, 2001 and Other Related Texts (Vaping Products)

(1)Sections 158.35, 158.51 to 158.53, 158.68 and 158.69 of the Excise Act, 2001, as enacted by section 59, subsection 64(2), sections 65 to 69, subsections 70(2) and (4), sections .71, 72 and 75, subsection 81(2) and sections 82, 87 to 105, 115 and 122 come into force on October 1, 2022.

(2)Sections 158.41, 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, apply in respect of vaping products manufactured in Canada that are packaged on or after October 1, 2022 and to vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) on or after that day. Those sections of the Excise Act, 2001 also apply in respect of

(a)vaping products manufactured in Canada that are packaged before October 1, 2022 if the vaping products are stamped after the day on which this Act receives royal assent; and

(b)vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) after the day on which this Act receives royal assent but before October 1, 2022 if the vaping products are stamped when they are reported under the Customs Act.

(3)Sections 158.42 to 158.47 and 158.49 and subsection 158.5(2) of the Excise Act, 2001, as enacted by section 59, subsection 63(1) and sections 107 to 109 come into force on October 1, 2022. However, those provisions of the Excise Act, 2001, subsection 63(1) and sections 107 to 109 do not apply before 2023 in respect of

(a)vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and

(b)vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.

(3.1)Sections 158.54 to 158.56, 158.6 and 158.61 of the Excise Act, 2001, as enacted by section 59, come into force on October 1, 2022. However, those sections of the Excise Act, 2001 do not apply in respect of

(a)vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and

(b)vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.

(4)In applying sections 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, in respect of vaping products manufactured in Canada that are packaged before October 1, 2022, paragraph (a) of each of those sections 158.57 and 158.58 is to be read as follows:

Division 2 — Excise Act, 2001 (Wine)

129 #

[Amendments]

130 #

[Amendments]

131 #

[Amendments]

132 #

[Amendments]

Division 3 — Excise Act (Beer)

133 #

[Amendments]

134 #

[Amendments]

Part 4 · Select Luxury Items Tax Act

Enactment of Act

135 #

[Amendments]

Consequential Amendments

Access to Information Act

136 #

[Amendments]

Bankruptcy and Insolvency Act

137 #

[Amendments]

Criminal Code

138 #

[Amendments]

Customs and Excise Offshore Application Act

139 #

[Amendments]

Excise Tax Act

140 #

[Amendments]

141 #

[Amendments]

142 #

[Amendments]

143 #

[Amendments]

144 #

[Amendments]

145 #

[Amendments]

Export Development Act

146 #

[Amendments]

Financial Administration Act

147 #

[Amendments]

Tax Court of Canada Act

148 #

[Amendments]

149 #

[Amendments]

150 #

[Amendments]

151 #

[Amendments]

Customs Act

152 #

[Amendments]

153 #

[Amendments]

154 #

[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

Income Tax Act

158 #

[Amendments]

159 #

[Amendments]

160 #

[Amendments]

Customs Tariff

161 #

[Amendments]

Canada Revenue Agency Act

162 #

[Amendments]

Air Travellers Security Charge Act

163 #

[Amendments]

Excise Act, 2001

164 #

[Amendments]

165 #

[Amendments]

166 #

[Amendments]

Canada Border Services Agency Act

167 #

[Amendments]

Greenhouse Gas Pollution Pricing Act

168 #

[Amendments]

169 #

[Amendments]

170 #

[Amendments]

171 #

[Amendments]

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[Amendments]

Coordinating Amendments

173 #

[Amendments]

Part 5 · Various Measures

Division 1 — Provisions Relating to Canadian Pacific Railway Company Tax Exemption

174Clause 16 — no force or effect#

(1)Clause 16 of the contract that is set out in the schedule to An Act respecting the Canadian Pacific Railway, chapter 1 of the Statutes of Canada, 1881, is deemed to be of no force or effect as of August 29, 1966.

(2)All obligations and liabilities of Her Majesty in right of Canada and all rights and privileges of the Canadian Pacific Railway Company under that clause 16 arising out of or acquired under the contract referred to in subsection (1), any Act of Parliament or any instrument made in the exercise of a power conferred under an Act of Parliament are deemed to have been extinguished on August 29, 1966.

175No liability#

No action or other proceeding that is based on or is in respect of clause 16 of the contract referred to in subsection 174(1) lies or may be instituted or continued by anyone against Her Majesty in right of Canada.

176No compensation#

No one is entitled to any compensation from Her Majesty in right of Canada in connection with the coming into force of section 174.

Division 2 — Nisga’a Final Agreement Act

177 #

[Amendments]

Division 3 — Safe Drinking Water for First Nations

Safe Drinking Water for First Nations Act

178Repeal#

The Safe Drinking Water for First Nations Act, chapter 21 of the Statutes of Canada, 2013, is repealed.

Income Tax Act

179 #

[Amendments]

Division 4 — Payments in Relation to Transit and Housing

180Maximum payment of $750 million#

(1)The Minister of Finance may make payments to the provinces, the total of which may not exceed $750 million, for the purpose of addressing municipal and other transit shortfalls and needs and improving housing supply and affordability. The amount of each payment is to be determined by the Minister of Finance.

(2)Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the times and in the manner, and on any terms and conditions, that the Minister of Finance considers appropriate.

(3)If the Minister of Finance makes a payment to a province under subsection (1), the Minister must, within three months after the day on which the payment is made, prepare a report indicating the amount of the payment and describing any terms or conditions established under subsection (2) in relation to the payment and must cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the report is completed.

Division 5 — Canada Deposit Insurance Corporation Act

181 #

[Amendments]

Division 6 — Federal-Provincial Fiscal Arrangements Act

182 #

[Amendments]

Division 7 — Borrowings

Borrowing Authority Act

183 #

[Amendments]

184 #

[Amendments]

Financial Administration Act

185 #

[Amendments]

Division 8 — Pension Benefits Standards Act, 1985

Amendments to the Act

186 #

[Amendments]

187 #

[Amendments]

188 #

[Amendments]

Coordinating Amendments

189 #

[Amendments]

Coming into Force

190Order in council#

*(1)Section 186 and subsection 188(1) come into force on a day to be fixed by order of the Governor in Council.

*(2)Section 187 comes into force on a day to be fixed by order of the Governor in Council.

Division 9 — Trade Remedies

Special Import Measures Act

Amendments to the Act

191 #

[Amendments]

192 #

[Amendments]

193 #

[Amendments]

194 #

[Amendments]

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[Amendments]

Transitional Provisions

207Definitions#

(1)The following definitions apply in this section and sections 208 to 211.

commencement day means the day on which this Act receives royal assent. (date de référence)

former Act means the Special Import Measures Act as it read on the day before the commencement day. (ancienne loi)

(2)Words and expressions used in sections 208 to 211 have the same meaning as in the Special Import Measures Act.

208Disposition of complaints#

If, before the commencement day, the President receives a written complaint respecting the dumping or subsidizing of goods under subsection 31(1) of the former Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act.

209Anti-circumvention complaints#

If, before the commencement day, the President receives a written complaint under subsection 72(1) of the former Act respecting the circumvention of an order or finding of the Tribunal, or an order of the Governor in Council imposing a countervailing duty under section 7 of that Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act.

210Interim reviews — on request#

(1)If, before the commencement day, the Tribunal receives a request to conduct an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, any interim review is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act.

(2)If, before the commencement day, the Tribunal initiates, on its own initiative, an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, the interim review is to be continued and disposed of in accordance with that Act.

211Expiry reviews#

If, before the commencement day, a notice of expiry respecting an order or finding has been published under subsection 76.03(2) of the former Act, any expiry review in respect of the order or finding is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act.

Canadian International Trade Tribunal Act

212 #

[Amendments]

213 #

[Amendments]

214 #

[Amendments]

215 #

[Amendments]

216 #

[Amendments]

217 #

[Amendments]

218 #

[Amendments]

219 #

[Amendments]

Division 10 — Corporate Governance of Financial Institutions

Trust and Loan Companies Act

220 #

[Amendments]

221 #

[Amendments]

222 #

[Amendments]

Insurance Companies Act

223 #

[Amendments]

224 #

[Amendments]

225 #

[Amendments]

226 #

[Amendments]

227 #

[Amendments]

228 #

[Amendments]

An Act to amend certain Acts in relation to financial institutions

229 #

[Amendments]

230 #

[Amendments]

231 #

[Amendments]

Coordinating Amendments

232 #

[Amendments]

Division 11 — Insurance Companies Act

Amendment to the Act

233 #

[Amendments]

Coming into Force

234January 1, 2023#

This Division comes into force on January 1, 2023.

Division 12 — Prohibition on the Purchase of Residential Property by Non-Canadians Act

Enactment of Act

235 #

[Amendments]

Repeal

236Repeal#

The Prohibition on the Purchase of Residential Property by Non-Canadians Act is repealed.

Coming into Force

237Coming into force#

(1)Section 235 comes into force on January 1, 2023.

(2)Section 236 comes into force on the fourth anniversary of the day on which section 235 comes into force.

^note

Division 13 — Parliament of Canada Act

Amendments to the Act

238 #

[Amendments]

239 #

[Amendments]

240 #

[Amendments]

241 #

[Amendments]

242 #

[Amendments]

243 #

[Amendments]

Consequential Amendment to the Members of Parliament Retiring Allowances Act

244 #

[Amendments]

Related Amendments

Access to Information Act

245 #

[Amendments]

Auditor General Act

246 #

[Amendments]

Privacy Act

247 #

[Amendments]

Emergencies Act

248 #

[Amendments]

Official Languages Act

249 #

[Amendments]

Lobbying Act

250 #

[Amendments]

Public Servants Disclosure Protection Act

251 #

[Amendments]

National Security and Intelligence Committee of Parliamentarians Act

252 #

[Amendments]

National Security and Intelligence Review Agency Act

253 #

[Amendments]

Coming into Force

*254Order in council#

This Division comes into force on a day to be fixed by order of the Governor in Council.

Division 14 — Financial Administration Act

255 #

[Amendments]

Division 15 — Competition Act

Amendments to the Act

256 #

[Amendments]

257 #

[Amendments]

258 #

[Amendments]

259 #

[Amendments]

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[Amendments]

272 #

[Amendments]

273 #

[Amendments]

274 #

[Amendments]

Coming into Force

275First anniversary#

Section 257 comes into force on the first anniversary of the day on which this Act receives royal assent.

Division 16 — Copyright Act

Amendments to the Act

276 #

[Amendments]

277 #

[Amendments]

278 #

[Amendments]

279 #

[Amendments]

Transitional Provision

280No revival of copyright#

Section 6, subsections 6.2(2) and 7(1) and (3) and section 9 of the Copyright Act, as enacted by sections 276 to 279, do not have the effect of reviving the copyright in any work in which the copyright had expired before the day on which sections 276 to 279 come into force.

Coming into Force

*281Order in council#

This Division comes into force on a day to be fixed by order of the Governor in Council.

Division 17 — College of Patent Agents and Trademark Agents Act

282 #

[Amendments]

283 #

[Amendments]

284 #

[Amendments]

285 #

[Amendments]

286 #

[Amendments]

287 #

[Amendments]

288 #

[Amendments]

289 #

[Amendments]

290 #

[Amendments]

291 #

[Amendments]

292 #

[Amendments]

293 #

[Amendments]

Division 18 — Civil Lunar Gateway Agreement Implementation Act

Enactment of Act

294 #

[Amendments]

Related Amendments

Criminal Code

295 #

[Amendments]

296 #

[Amendments]

Government Employees Compensation Act

297 #

[Amendments]

Coming into Force

*298Order in council#

This Division comes into force on a day to be fixed by order of the Governor in Council.

Division 19 — Corrections and Conditional Release Act

Amendments to the Act

299 #

[Amendments]

300 #

[Amendments]

Coordinating Amendments

301 #

[Amendments]

Division 20 — Customs Act

Amendments to the Act

302 #

[Amendments]

303 #

[Amendments]

304 #

[Amendments]

305 #

[Amendments]

306 #

[Amendments]

307 #

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[Amendments]

327 #

[Amendments]

328 #

[Amendments]

329 #

[Amendments]

330 #

[Amendments]

Coming into Force

*331Order in council#

Sections 302 to 330 come into force on a day or days to be fixed by order of the Governor in Council.

Division 21 — Criminal Code

332 #

[Amendments]

Division 22 — Judges and Prothonotaries

Judges Act

333 #

[Amendments]

334 #

[Amendments]

335 #

[Amendments]

336 #

[Amendments]

337 #

[Amendments]

338 #

[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

362 #

[Amendments]

363 #

[Amendments]

Federal Courts Act

364 #

[Amendments]

365 #

[Amendments]

366 #

[Amendments]

Tax Court of Canada Act

367 #

[Amendments]

368 #

[Amendments]

369 #

[Amendments]

370 #

[Amendments]

Terminology Changes

371 #

[Amendments]

Transitional Provisions

372Prothonotaries#

For greater certainty, every person who, immediately before the day on which this section comes into force, holds office as prothonotary of the Federal Court, supernumerary prothonotary of the Federal Court, prothonotary of the Tax Court of Canada or supernumerary prothonotary of the Tax Court of Canada continues in office as associate judge of the Federal Court, supernumerary associate judge of the Federal Court, associate judge of the Tax Court of Canada or supernumerary associate judge of the Tax Court of Canada, as the case may be.

373Judges Act#

For greater certainty, for the purposes of the Judges Act, nothing in section 371 of this Act affects the number of years during which a person who held office as prothonotary, as defined in that Act as it read immediately before the day on which this section comes into force, has continued in judicial office.

374Tax Court of Canada Act#

Despite paragraph 22(1)(c) of the Tax Court of Canada Act, the rules committee referred to in that Act may exercise its powers and perform its duties without the designation, as a member of the rules committee, of a person appointed under section 11.1 of that Act until a person is first appointed under that section.

Coordinating Amendments

375 #

[Amendments]

Coming into Force

*376Order in council#

Subsections 333(3) and (4) and sections 371 to 373 come into force on a day to be fixed by order of the Governor in Council.

Division 23 — Immigration and Refugee Protection Act

Amendments to the Act

377 #

[Amendments]

377.1 #

[Amendments]

378 #

[Amendments]

379 #

[Amendments]

Division 24 — Old Age Security Act

Amendment to the Act

380 #

[Amendments]

Coming into Force

381June 29, 2021#

This Division is deemed to have come into force on June 29, 2021.

Division 25 — COVID-19 Benefits Adjustments

Canada Emergency Response Benefit Act

382 #

[Amendments]

383 #

[Amendments]

Canada Emergency Student Benefit Act

384 #

[Amendments]

Employment Insurance Act

385 #

[Amendments]

Coming into Force

386March 15, 2020#

Section 382 is deemed to have come into force on March 15, 2020.

Division 26 — Employment Insurance Act

Amendments to the Act

387 #

[Amendments]

388 #

[Amendments]

389 #

[Amendments]

390 #

[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

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[Amendments]

402 #

[Amendments]

403 #

[Amendments]

404 #

[Amendments]

405 #

[Amendments]

Transitional Provision

406Agreements or arrangements#

The Employment Insurance Act, as it read immediately before the day on which this Division comes into force, continues to apply to agreements or arrangements entered into under Part II of that Act that are in force on that day.

Consequential Amendment to the Income Tax Act

407 #

[Amendments]

Division 27 — Benefits Related to Employment

Employment Insurance Act

Amendments to the Act

408 #

[Repealed before coming into force, 2022, c. 10, s. 413] (repealed)

409 #

[Amendments]

410 #

[Repealed before coming into force, 2022, c. 10, s. 413] (repealed)

Transitional Provision

411Continued application — before September 25, 2022#

Schedule V to the Employment Insurance Act, as it read immediately before September 25, 2022, continues to apply in respect of a claimant whose benefit period, as those terms are defined in subsection 2(1) of that Act, begins before September 25, 2022.

Budget Implementation Act, 2021, No. 1

412 #

[Amendments]

Coordinating Amendments

413 #

[Amendments]

Coming into Force

414September 25, 2022#

(1)Sections 409 and 411 come into force, or are deemed to have come into force, on September 25, 2022.

(2)Section 412 comes into force on the day on which this Act receives royal assent or, if that day is after September 25, 2022, is deemed to have come into force on September 25, 2022.

Division 28 — Canada Pension Plan

Amendments to the Act

415 #

[Amendments]

416 #

[Amendments]

417 #

[Amendments]

418 #

[Amendments]

419 #

[Amendments]

420 #

[Amendments]

421 #

[Amendments]

Coming into Force

*422Non-application — subsection 114(2) of Canada Pension Plan#

(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 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 29 — Medical Leave with Pay

An Act to amend the Criminal Code and the Canada Labour Code

423 #

[Amendments]

424 #

[Amendments]

425 #

[Amendments]

Related Amendment to the Canada Labour Code

426 #

[Amendments]

Transitional Provision

427Personal leave#

Paragraph 206.6(1)(a) of the Canada Labour Code, as it read immediately before the day on which section 6 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, comes into force, continues to apply to every employer and its employees to which section 239.001 of the Canada Labour Code, as enacted by section 7.1 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, does not apply, until the day on which section 426 of this Act comes into force.

Coordinating Amendments

428 #

[Amendments]

Coming into Force

*429Order in council#

Section 426 comes into force on a day to be fixed by order of the Governor in Council.

Division 30 — Canada Business Corporations Act

Amendments to the Act

430 #

[Amendments]

431 #

[Amendments]

432 #

[Amendments]

433 #

[Amendments]

Coordinating Amendment

434 #

[Repealed, 2023, c. 29, s. 19] (repealed)

Coming into Force

*435Order in council#

This Division, except sections 430 and 434, comes into force on a day to be fixed by order of the Governor in Council.

Division 31 — Economic Sanctions

Special Economic Measures Act

436 #

[Amendments]

437 #

[Amendments]

438 #

[Amendments]

439 #

[Amendments]

440 #

[Amendments]

441 #

[Amendments]

442 #

[Amendments]

443 #

[Amendments]

Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law)

444 #

[Amendments]

445 #

[Amendments]

446 #

[Amendments]

447 #

[Amendments]

448 #

[Amendments]

449 #

[Amendments]

450 #

[Amendments]

Seized Property Management Act

451 #

[Amendments]

Schedule 1 · (Section 80)

1 Vaping products that are vaping devices that contain vaping substances or that are vaping substances in immediate containers: for each vaping device or immediate container of vaping substance(a) if the vaping substance is in liquid form, the amount equal to the total of(i) for the first 10 millilitres of vaping substance in the vaping device or immediate container, $1.00 per 2 millilitres of vaping substance or fraction thereof, and(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.00 per 10 millilitres of vaping substance or fraction thereof; and(b) if the vaping substance is in solid form, the amount equal to the total of(i) for the first 10 grams of vaping substance in the vaping device or immediate container, $1.00 per 2 grams of vaping substance or fraction thereof, and(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.00 per 10 grams of vaping substance or fraction thereof.2 Vaping products that are vaping substances not in any vaping device or immediate container:(a) if the vaping substance is in liquid form, the amount equal to the total of(i) for the first 10 millilitres of vaping substance, $1.00 per 2 millilitres of vaping substance or fraction thereof, and(ii) for any additional amount of vaping substance, $1.00 per 10 millilitres of vaping substance or fraction thereof; and(b) if the vaping substance is in solid form, the amount equal to the total of(i) for the first 10 grams of vaping substance, $1.00 per 2 grams of vaping substance or fraction thereof, and(ii) for any additional amount of vaping substance, $1.00 per 10 grams of vaping substance or fraction thereof.

Schedule 8 · Duty on Vaping Products (Sections 158.57, 158.6, 158.61, 218.2, 233.2, 234.2, 237 and 238.01)

Schedule 2 · (Section 135)

OntarioAttawapiskat First NationBearskin Lake First NationCat Lake First NationDeer Lake First NationEabametoong First NationFort Albany First NationFort Severn First NationKasabonika Lake First NationKashechewan First NationKeewaywin First NationKingfisher First NationKitchenuhmaykoosib Inninuwug First Nation (Big Trout Lake First Nation)Marten Falls First NationMuskrat Dam Lake First NationNeskantaga First NationNibinamik First Nation (Summer Beaver Band)North Caribou Lake First Nation (Round Lake First Nation)North Spirit Lake First NationPeawanuckPikangikum First NationPoplar Hill First NationSachigo Lake First NationSandy Lake First NationSlate Falls First NationWapekeka First NationWebequie First NationWunnumin Lake First NationQuebecAkulivikAupalukCheveryChisasibiEastmain RiverÎles-de-la-MadeleineInukjuakIvujivikKangiqsualujjuaqKangiqsujuaqKangirsukKuujjuaqKuujjuarapikLa RomaineLa TabatièrePort-MenierPuvirnituqQuaqtaqSaint-AugustinSalluitScheffervilleTasiujaqTête-à-La-BaleineUmiujaqWaskaganishWemindjiManitobaBerens RiverBrochetChurchillCross LakeElk IslandGod’s Lake NarrowsGod’s RiverIsland LakeLac BrochetLittle Grand RapidsNorway HouseOxford HousePauingassiPoplar River First NationPukatawaganRed Sucker LakeShamattawaSouth Indian LakeSt. Theresa PointTadoule LakeYork Factory First NationBritish ColumbiaAhousahtAlert BayBella BellaBella CoolaDawson’s LandingDease LakeEcho BayEhattesahtFort NelsonFort WareHartley BayHot Springs CoveIskutKingcome VillageKitasooKitkatlaKlemtuKyuquotMassetMinstrel IslandOcean FallsOona RiverPort Simpson (Lax Kw’Alaams)SandspitSullivan BayTelegraph CreekTsay KehUclucje/UclueletWuikinuxv VillageYuquotSaskatchewanCamsell PortageFond-du-LacStony RapidsUranium CityWollaston LakeAlbertaChipewyan LakeFort ChipewyanFox LakeNewfoundland and LabradorBlack TickleHopedaleMakkovikNainNatuashishPostvilleRigoletWilliams HarbourYukonBeaver CreekBurwash LandingCarcrossCarmacksDawsonEagle PlainsFaroFort SelkirkKenoMayoOld CrowPelly CrossingRoss RiverWatson LakeWhitehorseNorthwest TerritoriesAklavikColville LakeDelineFort Good HopeFort McPhersonFort SimpsonFort SmithGamètiHay RiverInuvikLutselk’eNahanni ButteNorman WellsPaulatukSachs HarbourSambaa K’eTuktoyaktukTulitaUlukhaktokWekweetiWhatìWrigleyNunavutArctic BayArviatBaker LakeCambridge BayChesterfield InletClyde RiverCoral HarbourGjoa HavenGrise FiordHall Beach (Sanirajak)IgloolikIqaluitKimmirutKinngaitKugaarukKuglutukNaujaatPangnirtungPond InletQikiqtarjuaqRankin InletResoluteSanikiluaqTaloyoakWhale Cove

Remote Communities — Qualifying Flight (Subsections 10(3) and 154(2))

Schedule 3 · (Section 409)

| Regional Unemployment RateNumber of hours of insurable employment in qualifying period | 6% and under | More than 6% but not more than 7% | More than 7% but not more than 8% | More than 8% but not more than 9% | More than 9% but not more than 10% | More than 10% but not more than 11% | More than 11% but not more than 12% | More than 12% but not more than 13% | More than 13% but not more than 14% | More than 14% but not more than 15% | More than 15% but not more than 16% | More than 16%420 - 454 | | | | | | | | | 31 | 33 | 35 | 37455 - 489 | | | | | | | | 29 | 31 | 33 | 35 | 37490 - 524 | | | | | | | 28 | 30 | 32 | 34 | 36 | 38525 - 559 | | | | | | 26 | 28 | 30 | 32 | 34 | 36 | 38560 - 594 | | | | | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39595 - 629 | | | | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39630 - 664 | | | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40665 - 699 | | 20 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40700 - 734 | 19 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41735 - 769 | 19 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41770 - 804 | 20 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42805 - 839 | 20 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42840 - 874 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43875 - 909 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43910 - 944 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44945 - 979 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44980 - 1014 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 451015 - 1049 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 451050 - 1084 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 451085 - 1119 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 451120 - 1154 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 451155 - 1189 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 451190 - 1224 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 451225 - 1259 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 451260 - 1294 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 451295 - 1329 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 451330 - 1364 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 451365 - 1399 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 451400 - 1434 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 451435 - 1469 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 451470 - 1504 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 451505 - 1539 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 451540 - 1574 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 451575 - 1609 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 451610 - 1644 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 451645 - 1679 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 45 | 451680 - 1714 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 451715 - 1749 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 451750 - 1784 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 451785 - 1819 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 451820 - | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45

Schedule V · (Subsection 12(2.3))

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.