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Budget and Economic Statement Implementation Act, 2007 (S.C. 2007, c. 35)

Act current to 2024-10-30 and last amended on 2015-06-19. Previous Versions

Budget and Economic Statement Implementation Act, 2007

S.C. 2007, c. 35

Assented to 2007-12-14

An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2007 and to implement certain provisions of the economic statement tabled in Parliament on October 30, 2007

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

Short Title

Marginal note:Short title

 This Act may be cited as the Budget and Economic Statement Implementation Act, 2007.

PART 1Amendments in Respect of the Goods and Services Tax/Harmonized Sales Tax

Excise Tax Act

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PART 2Amendment Relating to Excise Tax on Renewable Fuels

Excise Tax Act

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PART 3Amendments Relating to Income Tax

Income Tax Act

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Income Tax Application Rules

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Income Tax Conventions Interpretation Act

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Income Tax Regulations

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Canada Pension Plan Regulations

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Insurable Earnings and Collection of Premiums Regulations

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Coordinating Amendments

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PART 4Disability Savings

Amendments Relating to Income Tax

Income Tax Act

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Income Tax Regulations

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Consequential Amendments

Employment Insurance Act

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Old Age Security Act

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Coordinating Amendments

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Application

 Sections 101 to 129 apply to the 2008 and subsequent taxation years, except that section 101 also applies to the 2007 taxation year.

Canada Disability Savings Act

Enactment of Act

Marginal note:Enactment of Act

 The Canada Disability Savings Act is enacted as follows:

[See Canada Disability Savings Act]

Consequential Amendment to the Children’s Special Allowances Act

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Coming into Force

Marginal note:Order in council

Footnote * The provisions of the Canada Disability Savings Act, as enacted by section 136, and section 137 come into force on a day or days to be fixed by order of the Governor in Council.

 

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