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Version of document from 2018-03-26 to 2018-03-31:

Budget Implementation Act, 2017, No. 1

S.C. 2017, c. 20

Assented to 2017-06-22

An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures

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 Implementation Act, 2017, No. 1.

PART 1Amendments to the Income Tax Act and to Related Legislation

Income Tax Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

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 [Amendments]

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

Budget Implementation Act, 2016, No. 1

 [Amendment]

Income Tax Regulations

 [Amendment]

 [Amendment]

 [Amendment]

Coordinating Amendments

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

PART 3Amendments to the Excise Act, the Excise Act, 2001 and the Economic Action Plan 2014 Act, No. 1

Excise Act

 [Amendment]

 [Amendment]

 [Amendment]

Excise Act, 2001

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendments]

Economic Action Plan 2014 Act, No. 1

 [Amendments]

Application

 [Related Provision]

PART 4Various Measures

DIVISION 1Special Import Measures Act

Amendments to the Act

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendment]

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 [Amendments]

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 [Amendments]

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 [Amendment]

 [Amendment]

 [Amendments]

 [Amendments]

Transitional Provisions

The following provision is not in force.

 [Transitional Provision]

The following provision is not in force.

 [Transitional Provision]

The following provision is not in force.

 [Transitional Provision]

Coming into Force

Marginal note:Order in council

Footnote * Sections 68, 69, 74, 75 and 84 to 91, subsection 97(2) and sections 98 to 101 come into force on the day fixed by order of the Governor in Council.

  • Return to footnote *[Note: Sections 68, 69, 74, 75 and 84 to 91, subsection 97(2) and sections 98 to 101 not in force.]

DIVISION 2Public Debt

Enactment of Borrowing Authority Act

Marginal note:Enactment

 The Borrowing Authority Act, whose text is as follows and whose schedule is set out in Schedule 1 to this Act, is enacted:

[See Borrowing Authority Act]

Amendment to the Financial Administration Act

 [Amendment]

Amendment to the Hibernia Development Project Act

 [Amendment]

Consequential Amendment to the Budget Implementation Act, 2016, No. 1

 [Amendment]

Coming into Force

Marginal note:

  • 2016, c. 7
  • Footnote * Section 103 comes into force on the day on which section 183 of the Budget Implementation Act, 2016, No. 1 comes into force.

    DIVISION 3Financial Sector Stability

    Canada Deposit Insurance Corporation Act

     [Amendment]

     [Amendments]

    The following provision is not in force.

     [Amendment]

    Bank Act

     [Amendment]

    Coming into Force

    Marginal note:Order in council

    •  Footnote *(1) Section 110 comes into force on a day to be fixed by order of the Governor in Council.

    • Marginal note:

    • 2016, c. 7 or royal assent
    • Footnote *(2) Section 111 comes into force on the day on which section 160 of the Budget Implementation Act, 2016, No. 1 comes into force or, if it is later, on the day on which this Act receives royal assent.

    DIVISION 4Shared Services Canada Act

     [Amendment]

     [Amendment]

    DIVISION 5Payment to the Canadian Institute for Advanced Research

    Marginal note:Maximum payment of $125,000,000

     There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding $125,000,000 to the Canadian Institute for Advanced Research to support a pan-Canadian artificial intelligence strategy.

    DIVISION 6Financial Assistance for Students

    Canada Student Financial Assistance Act

     [Amendment]

    Canada Education Savings Act

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendment]

    Coming into Force

    Marginal note:August 1, 2018

    •  (1) Section 116 comes into force on August 1, 2018.

    • Marginal note:January 1, 2018

      (2) Sections 117 to 120 come into force on January 1, 2018.

    DIVISION 7Parliamentary Budget Officer and Board of Internal Economy

    Parliament of Canada Act

    Amendments to the Act

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

    Transitional Provisions

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

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     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

    Consequential Amendments

    Access to Information Act

     [Amendment]

    Canada Post Corporation Act

     [Amendment]

    Federal Courts Act

     [Amendment]

    Financial Administration Act

     [Amendments]

    Garnishment, Attachment and Pension Diversion Act

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendments]

     [Amendments]

     [Amendments]

     [Amendments]

     [Amendment]

     [Amendment]

    Government Employees Compensation Act

     [Amendment]

    Public Service Superannuation Act

     [Amendment]

    Radiocommunication Act

     [Amendments]

    Royal Canadian Mounted Police Act

     [Amendment]

    Parliamentary Employment and Staff Relations Act

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

    Non-smokers’ Health Act

     [Amendment]

    Official Languages Act

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

    Public Sector Compensation Act

     [Amendment]

    Public Service Employment Act

     [Amendment]

    Conflict of Interest Act

     [Amendments]

     [Amendment]

    Expenditure Restraint Act

     [Amendment]

    Language Skills Act

     [Amendment]

    Coming into Force

    Marginal note:Order in council

    Footnote * Sections 126 to 129 and 131 to 190 come into force on a day to be fixed by order of the Governor in Council.

    • Return to footnote *[Note: Sections 126 to 129 and 131 to 190 in force September 21, 2017, see SI/2017-53.]

    DIVISION 8Investment Canada Act

    Amendments to the Act

     [Amendment]

     [Amendment]

    Transitional Provision

     [Transitional Provision]

    DIVISION 9Funding for Home Care Services and Mental Health Services

    Marginal note:Payment to provinces — fiscal year 2017–2018

    •  (1) For the fiscal year beginning on April 1, 2017, the Minister of Finance must pay to a province the amounts determined in accordance with subsections (2) and (3) for the purposes of assisting the province to provide home care services and mental health services if, no later than March 30, 2018, the Minister of Health notifies the Minister of Finance in writing that, in his or her opinion, the government of the province, before December 15, 2017, has accepted the federal proposal to strengthen health care for Canadians made on December 19, 2016.

    • Marginal note:Amount — home care services

      (2) The amount to be paid for the purposes of assisting a province to provide home care services is the amount determined in accordance with the formula

      A × (B/C)

      where

      A
      is $200 million;
      B
      is the population of the province, according to the official estimate of the population of the province on July 1, 2016 published by Statistics Canada on September 28, 2016; and
      C
      is the total of the population of all provinces, according to the official estimate of the population of all provinces on July 1, 2016 published by Statistics Canada on September 28, 2016.
    • Marginal note:Amount — mental health services

      (3) The amount to be paid for the purposes of assisting a province to provide mental health services is the amount determined in accordance with the formula

      A × (B/C)

      where

      A
      is $100 million;
      B
      is the population of the province, according to the official estimate of the population of the province on July 1, 2016 published by Statistics Canada on September 28, 2016; and
      C
      is the total of the population of all provinces, according to the official estimate of the population of all provinces on July 1, 2016 published by Statistics Canada on September 28, 2016.
    • Marginal note:Payments out of C.R.F

      (4) Any amount to be paid under this section is to be paid out of the Consolidated Revenue Fund.

    DIVISION 10Judges Act

    Amendments to the Act

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

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     [Amendments]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendments]

    Transitional Provision

     [Transitional Provision]

    Coming into Force

    Marginal note:Order in council

    •  Footnote *(1) Subject to subsection (2), the provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council.

      • Return to footnote *[Note: Sections 196 to 219 and 222 to 227 in force September 29, 2017, see SI/2017-60.]

    • Marginal note:April 1, 2016

      (2) Sections 220 and 221 are deemed to have come into force on April 1, 2016.

    DIVISION 11Support for Families: Benefits and Leaves

    Employment Insurance Act

    Amendments to the Act

     [Amendment]

     [Amendments]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendments]

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     [Amendment]

     [Amendment]

    Transitional Provisions

     [Transitional Provision]

     [Transitional Provision]

     [Transitional Provision]

    Coordinating Amendments

     [Amendments]

     [Amendments]

    Canada Labour Code

    Amendments to the Act

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendments]

     [Amendments]

     [Amendments]

     [Amendment]

     [Amendments]

     [Amendments]

    Coordinating Amendments

     [Amendments]

    Coming into Force

    Marginal note:Order in council

    Footnote * This Division, other than sections 257, 258 and 268, comes into force on a day to be fixed by order of the Governor in Council, which may not be earlier than July 10, 2017.

    • Return to footnote *[Note: Division 11, other than sections 257, 258 and 268, in force December 3, 2017, see SI/2017-68.]

    DIVISION 12Canadian Forces Members and Veterans

    Canadian Forces Members and Veterans Re-establishment and Compensation Act

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

    Pension Act

     [Amendments]

     [Amendment]

     [Amendment]

    Department of Veterans Affairs Act

     [Amendments]

    Terminology Changes

    •  (1) [Amendments]

    • Marginal note:Other references

      (2) Unless the context requires otherwise, every reference to the “Canadian Forces Members and Veterans Re-establishment and Compensation Act” in any provision of an Act of Parliament other than a provision referred to in subsection (1) is to be read as a reference to the “Veterans Well-being Act”.

    Transitional Provisions

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

     [Transitional Provision]

    Consequential Amendments

    Jobs, Growth and Long-term Prosperity Act

     [Amendment]

    Budget Implementation Act, 2016, No. 1

     [Amendment]

    Coming into Force

    Marginal note:April 1, 2018

     The provisions of this Division, other than sections 290, 291 and 296, come into force on April 1, 2018.

    DIVISION 13Immigration and Refugee Protection Act

     [Amendments]

     [Amendments]

     [Amendment]

     [Amendments]

     [Amendments]

     [Amendment]

    DIVISION 14Employment Insurance Act

    Amendments to the Act

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

    Coming into Force

    Marginal note:April 1, 2018

     This Division comes into force on April 1, 2018.

    DIVISION 15Agreements — Minister of Transport

    Aeronautics Act

     [Amendment]

     [Amendment]

    Navigation Protection Act

     [Amendment]

    Railway Safety Act

     [Amendment]

    Canada Shipping Act, 2001

     [Amendment]

    DIVISION 16Food and Drugs Act

     [Amendment]

    DIVISION 17Labour and Employment Laws

    Canada Labour Code

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendments]

    The following provision is not in force.

     [Amendment]

     [Amendments]

     [Amendments]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

     [Amendments]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

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    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

     [Amendments]

     [Amendments]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

     [Amendments]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendments]

    The following provision is not in force.

     [Amendment]

     [Amendment]

    The following provision is not in force.

     [Amendment]

    Wage Earner Protection Program Act

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    The following provision is not in force.

     [Amendment]

    Transitional Provisions

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    The following provision is not in force.

     [Transitional Provision]

    Consequential Amendments

    Parliamentary Employment and Staff Relations Act
    The following provision is not in force.

     [Amendment]

    Hazardous Materials Information Review Act
    The following provision is not in force.

     [Amendment]

    Public Service Labour Relations Act
    The following provision is not in force.

     [Amendments]

    Public Servants Disclosure Protection Act
    The following provision is not in force.

     [Amendment]

    Coordinating Amendments

     [Amendments]

     [Amendments]

     [Amendment]

     [Amendments]

    Coming into Force

    Marginal note:Order in council

    •  Footnote *(1) Subsections 318(1), 320(1) and 322(1), section 323, subsections 324(2) and 325(1) and (2), sections 326 to 328, subsections 329(1) and (2), sections 330 to 337, subsection 338(1), sections 339 to 349 and 351 to 355, subsections 356(2) and (3), 363(8) and 364(2), section 365, subsection 368(1) and sections 370, 378 to 383, 387 and 391 to 397 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the days fixed in accordance with subsections (2) and (6).

      • Return to footnote *[Note: Subsections 318(1), 320(1) and 322(1), section 323, subsections 324(2) and 325(1) and (2), sections 326 to 328, subsections 329(1) and (2), sections 330 to 337, subsection 338(1), sections 339 to 349 and 351 to 355, subsections 356(2) and (3), 363(8) and 364(2), section 365, subsection 368(1) and sections 370, 378 to 383, 387 and 391 to 397 not in force.]

    • Marginal note:Order in council

      Footnote *(2) Subsection 318(2), section 319, subsections 338(2) and 356(1) and section 384 come into force on a day to be fixed by order of the Governor in Council.

      • Return to footnote *[Note: Subsection 318(2), section 319, subsections 338(2) and 356(1) and section 384 not in force.]

    • Marginal note:Order in council

      Footnote *(3) Subsections 320(2), 322(2), 325(3) and 329(3), section 360, subsections 363(2), (5), (6) and (9) and 364(3) and sections 373, 377, 386 and 390 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day fixed in accordance with subsection (1).

      • Return to footnote *[Note: Subsections 320(2), 322(2), 325(3) and 329(3), section 360, subsections 363(2), (5), (6) and (9) and 364(3) and sections 373, 377, 386 and 390 not in force.]

    • Marginal note:Order in council

      Footnote *(4) Sections 350 and 376 come into force on a day to be fixed by order of the Governor in Council.

    • Marginal note:Order in council

      Footnote *(5) Sections 357 and 359, subsections 361(1), (3) and (4), section 362, subsections 363(1), (4) and (7) and 364(1) and sections 371, 374 and 385 come into force on a day to be fixed by order of the Governor in Council.

      • Return to footnote *[Note: Sections 357 and 359, subsections 361(1), (3) and (4), section 362, subsections 363(1), (4) and (7) and 364(1) and sections 371, 374 and 385 not in force.]

    • Marginal note:Order in council

      Footnote *(6) Section 358, subsection 361(2) and sections 369, 372 and 375 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day fixed in accordance with subsection (5).

      • Return to footnote *[Note: Section 358, subsection 361(2) and sections 369, 372 and 375 not in force.]

    • Marginal note:Order in council

      Footnote *(7) Subsections 363(3) and 364(4), sections 366 and 367, subsection 368(2) and sections 388 and 389 come into force on a day to be fixed by order of the Governor in Council.

      • Return to footnote *[Note: Subsections 363(3) and 364(4), sections 366 and 367, subsection 368(2) and sections 388 and 389 not in force.]

    DIVISION 18Canada Infrastructure Bank Act

    Enactment of Act

    Marginal note:Enactment

     The Canada Infrastructure Bank Act is enacted as follows:

    [See Canada Infrastructure Bank Act]

    Consequential Amendments

    Access to Information Act

     [Amendment]

    Financial Administration Act

     [Amendment]

    Payments in Lieu of Taxes Act

     [Amendment]

    DIVISION 19Proceeds of Crime (Money Laundering) and Terrorist Financing Act

    Amendments to the Act

     [Amendments]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

     [Amendment]

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     [Amendment]

     [Amendments]

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     [Amendment]

     [Amendment]

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendments]

     [Amendment]

     [Amendment]

     [Amendment]

    Economic Action Plan 2014 Act, No. 1

    Amendments to the Act

     [Amendments]

     [Amendments]

    Related Amendment to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act

     [Amendment]

    Coordinating Amendments

     [Amendments]

     [Amendments]

    Coming into Force

    Marginal note:Order in council

    •  Footnote *(1) Subsection 408(1), subsections 415(2) and (3), section 417, subsections 423(1) and (3) and sections 425 and 438 come into force on a day to be fixed by the Governor in Council, but that day must not be earlier than the day after the day on which section 258 of the Economic Action Plan 2014 Act, No. 1 comes into force.

      • Return to footnote *[Note: Subsection 408(1), subsections 415(2) and (3), section 417, subsections 423(1) and (3) and sections 425 and 438 not in force.]

    • Marginal note:

    • 2014, c. 20 or royal assent
    • Footnote *(2) Section 434 comes into force on the day after the day on which section 258 of the Economic Action Plan 2014 Act, No. 1 comes into force or, if it is later, on the day on which this Act receives royal assent.

    DIVISION 20Invest in Canada Act

    Enactment of Act

    Marginal note:Enactment

     The Invest in Canada Act is enacted as follows:

    [See Invest in Canada Act]

    Transitional Provisions

     [Transitional Provisions]

    Consequential and Related Amendments

    Access to Information Act

     [Amendment]

    Financial Administration Act

     [Amendment]

     [Amendment]

     [Amendment]

    Privacy Act

     [Amendment]

    Public Service Superannuation Act

     [Amendment]

    Coming into Force

    Marginal note:Order in council

    Footnote * The provisions of this Division comes into force on a day or days to be fixed by order of the Governor in Council.

    DIVISION 21Modernization of Service Fees

    Enactment of Service Fees Act

    Marginal note:Enactment

     The Service Fees Act is enacted as follows:

    [See Service Fees Act]

    Transitional Provisions

     [Transitional Provisions]

    Related Amendment to the Economic Action Plan 2014 Act, No. 1

     [Amendment]

    Terminology

    •  (1) [Amendments]

    • Marginal note:Other references to User Fees Act

      (2) Unless the context requires otherwise, every reference to the User Fees Act in any provision of an Act of Parliament other than a provision referred to in subsection (1) is to be read as a reference to the Service Fees Act.

    Coordinating Amendment

     [Amendment]

    Repeal

     [Repeal]

    Coming into Force

    Marginal note:April 1, 2018

    •  (1) Sections 16 to 18 and paragraph 20(1)(g) of the Service Fees Act, as enacted by section 451 of this Act, come into force on April 1, 2018.

    • Marginal note:Order in council

      Footnote *(2) Section 22 of the Service Fees Act, as enacted by section 451 of this Act, comes into force on a day to be fixed by order of the Governor in Council.

    SCHEDULE 1(section 103)

    [See Borrowing Authority Act]

    SCHEDULE 2(section 253)

    [Amendment]

    
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