Budget Implementation Act, 2018, No. 1
S.C. 2018, c. 12
Assented to 2018-06-21
An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 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
1 This Act may be cited as the Budget Implementation Act, 2018, No. 1.
PART 1Amendments to the Income Tax Act and to Related Legislation
Income Tax Act
2 [Amendment]
3 [Amendment]
4 [Amendment]
5 [Amendments]
6 [Amendment]
7 [Amendment]
8 [Amendment]
9 [Amendments]
10 [Amendment]
11 [Amendments]
12 [Amendment]
13 [Amendments]
14 [Amendment]
15 [Amendment]
16 [Amendment]
17 [Amendment]
18 [Amendment]
19 [Amendments]
20 [Amendments]
21 [Amendments]
22 [Amendments]
23 [Amendments]
24 [Amendment]
25 [Amendment]
26 [Amendment]
27 [Amendment]
28 [Amendment]
29 [Amendment]
30 [Amendment]
31 [Amendment]
32 [Amendment]
33 [Amendments]
34 [Amendment]
35 [Amendment]
36 [Amendment]
37 [Amendments]
Deemed Coming into Force
Marginal note:Definition of eligible individual
38 Subparagraph (e)(v) of the definition eligible individual in section 122.6 of the Act, as enacted by subsection 28(1) of the Budget Implementation Act, 2016, No. 1, is deemed to have come into force on January 1, 2005.
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act
39 [Amendment]
40 [Amendment]
Budget Implementation Act, 2017, No. 1
41 [Amendments]
Income Tax Regulations
42 [Amendment]
43 [Amendment]
44 [Amendment]
45 [Amendment]
46 [Amendment]
PART 2Amendments to the Excise Act, 2001 (Tobacco Taxation) and to Related Legislation
Excise Act, 2001
47 [Amendment]
48 [Amendments]
49 [Amendment]
50 [Amendment]
51 [Amendment]
52 [Amendments]
53 [Amendment]
54 [Amendment]
55 [Amendment]
56 [Amendment]
57 [Amendment]
58 [Amendments]
Economic Action Plan 2014 Act, No. 1
59 [Amendment]
60 [Amendment]
61 [Amendment]
62 [Amendment]
63 [Amendment]
Economic Action Plan 2014 Act, No. 2
64 [Amendment]
65 [Amendment]
Budget Implementation Act, 2017, No. 1
66 [Amendments]
Application
67 [Related Provision]
PART 3Amendments 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.
Excise Act, 2001
69 [Amendments]
70 [Amendments]
71 [Amendment]
72 [Amendments]
73 [Amendment]
74 [Amendments]
75 [Amendment]
76 [Amendment]
77 [Amendments]
78 [Amendment]
79 [Amendments]
80 [Amendment]
81 [Amendment]
82 [Amendment]
83 [Amendment]
84 [Amendment]
85 [Amendments]
86 [Amendment]
87 [Amendments]
88 [Amendments]
89 [Amendment]
90 [Amendment]
91 [Amendments]
92 [Amendment]
93 [Amendment]
94 [Amendment]
Excise Tax Act
95 [Amendment]
96 [Amendment]
97 [Amendment]
98 [Amendments]
99 [Amendment]
100 [Amendment]
101 [Amendment]
Amendments to Various Regulations
Postal Imports Remission Order
102 [Amendments]
Courier Imports Remission Order
103 [Amendments]
Public Service Body Rebate (GST/HST) Regulations
104 [Amendment]
Regulations Respecting Excise Licences and Registrations
105 [Amendments]
Regulations Respecting the Possession of Tobacco Products That Are Not Stamped
106 [Amendment]
107 [Amendment]
Stamping and Marking of Tobacco Products Regulations
108 [Amendment]
109 [Amendment]
110 [Amendment]
111 [Amendment]
112 [Amendment]
Tobacco Products Labelling Regulations (Cigarettes and Little Cigars)
113 [Amendment]
Consequential Amendments
Criminal Code
114 [Amendments]
Customs Act
115 [Amendments]
116 [Amendment]
Application
117 [Related Provisions]
Transitional Provision
118 [Transitional Provision]
Amendment to the Federal-Provincial Fiscal Arrangements Act
119 [Amendment]
PART 4Canadian Forces Members and Veterans
Pension Act
120 [Amendment]
121 [Amendments]
122 [Amendment]
Veterans Well-being Act
123 [Amendments]
124 [Amendment]
125 [Amendment]
126 [Amendments]
127 [Amendment]
128 [Amendment]
129 [Amendments]
130 [Amendment]
131 [Amendment]
132 [Amendments]
133 [Amendment]
134 [Amendments]
135 [Amendment]
136 [Amendment]
137 [Amendment]
138 [Amendments]
139 [Amendment]
140 [Amendment]
141 [Amendment]
142 [Amendments]
143 [Amendment]
144 [Amendment]
145 [Amendments]
146 [Amendment]
147 [Amendments]
148 [Amendment]
149 [Amendment]
150 [Amendments]
151 [Amendment]
152 [Amendments]
153 [Amendment]
154 [Amendment]
155 [Amendment]
156 [Amendment]
157 [Amendment]
158 [Amendment]
159 [Amendment]
160 [Amendment]
161 [Amendment]
Transitional Provisions
Definitions
162 [Transitional Provision]
Rehabilitation Services and Vocational Assistance
163 [Transitional Provision]
164 [Transitional Provision]
165 [Transitional Provision]
166 [Transitional Provision]
167 [Transitional Provision]
168 [Transitional Provision]
169 [Transitional Provision]
170 [Transitional Provision]
Canadian Forces Income Support Benefit
171 [Transitional Provision]
172 [Transitional Provision]
Pain and Suffering Compensation
173 [Transitional Provision]
174 [Transitional Provision]
175 [Transitional Provision]
176 [Transitional Provision]
177 [Transitional Provision]
Consequential Amendments
Children of Deceased Veterans Education Assistance Act
178 [Amendment]
Department of Veterans Affairs Act
179 [Amendment]
Veterans Review and Appeal Board Act
180 [Amendment]
181 [Amendments]
Economic Action Plan 2014 Act, No. 1
182 [Amendments]
Budget Implementation Act, 2016, No. 1
183 [Amendment]
184 [Amendment]
Coming into Force
Marginal note:April 1, 2019
185 (1) Subject to subsection (2), the provisions of this Part come into force on April 1, 2019.
Marginal note:April 1, 2024
(2) Section 128, subsections 129(2) and (4) and sections 167 to 169 come into force on April 1, 2024.
PART 5Greenhouse Gas Pollution Pricing Act
Enactment of Act
Marginal note:Enactment
186 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:
[See Greenhouse Gas Pollution Pricing Act]
Making of Regulations
Marginal note:Making
187 (1) The Fuel Charge Regulations, whose text is as follows and whose schedule is set out in Schedule 5 to this Act, are made:
[See Fuel Charge Regulations]
Marginal note:Authority and Statutory Instruments Act
(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
188 [Amendment]
Tax Court of Canada Act
189 [Amendments]
190 [Amendment]
191 [Amendment]
192 [Amendment]
Canada Revenue Agency Act
193 [Amendment]
Environmental Violations Administrative Monetary Penalties Act
194 [Amendment]
195 [Amendments]
196 [Amendment]
197 [Amendment]
Coordinating Amendment
198 [Amendment]
PART 6Various Measures
DIVISION 1Financial Administration Act
199 [Amendments]
200 [Amendment]
201 [Amendment]
DIVISION 2Canada Deposit Insurance Corporation Act
Amendments to the Act
202 [Amendment]
203 [Amendment]
204 [Amendments]
205 [Amendment]
206 [Amendment]
207 [Amendment]
208 [Amendment]
209 [Amendment]
210 [Amendment]
211 [Amendments]
212 [Amendment]
Coming into Force
Marginal note:Order in council
Footnote *213 (1) Subject to subsection (2), this Division comes into force on a day to be fixed by order of the Governor in Council.
Marginal note:Order in council
(2) Section 203, subsection 204(2), section 206 and subsections 211(1) and (3) to (5) come into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Division 2 not in force.]
DIVISION 3Federal-Provincial Fiscal Arrangements Act
214 [Amendment]
215 [Amendment]
216 [Amendment]
217 [Amendment]
218 [Amendment]
219 [Amendment]
DIVISION 4Securities Issued or Guaranteed by Foreign Governments
Bank of Canada Act
220 [Amendment]
Coming into Force
Marginal note:Order in council
Footnote *221 Section 220 comes into force on a day to be fixed by order of the Governor in Council, which may not be earlier than the day — if ever — on which the United Kingdom ceases to be a member state of the European Union.
Return to footnote *[Note: Section 220 not in force.]
DIVISION 5Exchange Fund Account
Currency Act
222 [Amendment]
223 [Amendment]
224 [Amendment]
DIVISION 6Bank Notes
Bank of Canada Act
225 [Amendment]
226 [Amendment]
Currency Act
227 [Amendment]
228 [Amendment]
229 [Amendments]
230 [Amendment]
DIVISION 7Payment Clearing and Settlement
SUBDIVISION AResolution
Amendments to the Payment Clearing and Settlement Act
231 [Amendment]
232 [Amendment]
233 [Amendment]
234 [Amendment]
235 [Amendment]
236 [Amendment]
237 [Amendment]
Consequential Amendment to the Canadian Payments Act
238 [Amendment]
Coming into Force
Marginal note:Order in council
Footnote *239 This Subdivision comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Subdivision A not in force.]
SUBDIVISION BOversight Information
Amendments to the Payment Clearing and Settlement Act
240 [Amendment]
241 [Amendment]
242 [Amendment]
Coordinating Amendment
243 [Amendment]
Coming into Force
Marginal note:Order in council
Footnote *244 This Subdivision, other than section 243, comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Subdivision B, other than section 243, not in force.]
DIVISION 8Canadian International Trade Tribunal Act
245 [Amendments]
246 [Amendment]
DIVISION 9Canadian High Arctic Research Station and Application of an Order in Nunavut
Canadian High Arctic Research Station Act
247 [Amendment]
248 [Amendments]
Application of an Order in Nunavut
Marginal note:Deemed application
249 Despite section 68 of the Northwest Territories Devolution Act, the Order entitled Game Declared in Danger of Becoming Extinct, C.R.C., c. 1236, is deemed to have continued in force and to have continued to apply in Nunavut, as of April 1, 2014.
DIVISION 10Canadian Institutes of Health Research Act
250 [Amendment]
251 [Amendment]
252 [Amendment]
253 [Amendments]
254 [Amendment]
255 [Amendment]
256 [Amendment]
DIVISION 11Red Tape Reduction Act
Amendments to the Act
257 [Amendments]
258 [Amendments]
259 [Amendment]
260 [Amendment]
261 [Amendment]
262 [Amendment]
263 [Amendment]
Coming into Force
Marginal note:Order in council
Footnote *264 This Division comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Division 11 not in force.]
DIVISION 12Communications Security Establishment
Marginal note:Persons who occupy a position
265 (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.
Marginal note:No change in status
(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.
Marginal note:Managerial or confidential position
(3) For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.
Marginal note:Information — Canadian Cyber Incident Response Centre
266 (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.
Marginal note:Information — Security Operations 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.
Marginal note:Coming into force
Footnote *267 This Division comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Division 12 in force October 1, 2018, see SI/2018-84.]
DIVISION 13Department of Employment and Social Development Act
Amendments to the Act
268 [Amendment]
269 [Amendment]
270 [Amendments]
271 [Amendment]
272 [Amendment]
273 [Amendment]
274 [Amendment]
275 [Amendment]
276 [Amendment]
277 [Amendment]
278 [Amendment]
279 [Amendment]
280 [Amendment]
281 [Amendments]
282 [Amendment]
Coming into Force
Marginal note:Order in council
Footnote *283 Subsections 270(1) and (2) come into force on a day or days to be fixed by order of the Governor in Council.
Return to footnote *[Note: Subsections 270(1) and (2) not in force.]
DIVISION 14Employment Insurance Act
Amendments to the Act
284 [Amendment]
285 [Amendment]
286 [Amendment]
287 [Amendment]
288 [Amendment]
289 [Amendment]
290 [Amendment]
291 [Amendment]
Transitional Provisions
292 [Transitional Provision]
293 [Transitional Provision]
294 [Transitional Provision]
295 [Transitional Provision]
Coming into Force
Marginal note:August 12, 2018
296 This Division comes into force on August 12, 2018.
DIVISION 15Judges Act
Amendments to the Act
297 [Amendment]
298 [Amendment]
299 [Amendment]
300 [Amendment]
301 [Amendments]
302 [Amendments]
303 [Amendment]
Consequential Amendments to the Federal Courts Act
304 [Amendments]
305 [Amendments]
306 [Amendment]
307 [Amendment]
Coordinating Amendment
308 [Amendment]
Coming into Force
Marginal note:April 1, 2019
309 Section 300 comes into force on April 1, 2019.
DIVISION 16Financial Sector Legislative Renewal
SUBDIVISION AFinancial Technology Activities
Trust and Loan Companies Act
310 [Amendments]
311 [Amendment]
312 [Amendments]
313 [Amendment]
314 [Amendment]
315 [Amendment]
Bank Act
316 [Amendments]
317 [Amendment]
318 [Amendments]
319 [Amendment]
320 [Amendment]
321 [Amendment]
322 [Amendment]
323 [Amendment]
324 [Amendments]
325 [Amendment]
326 [Amendments]
327 [Amendment]
328 [Amendment]
Insurance Companies Act
329 [Amendments]
330 [Amendment]
331 [Amendments]
332 [Amendment]
333 [Amendment]
334 [Amendments]
335 [Amendments]
336 [Amendment]
337 [Amendments]
338 [Amendment]
339 [Amendments]
Green Shield Canada Act
340 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *341 The provisions of this Subdivision, other than subsections 310(2), 316(2), 324(2), 329(2) and 340(1), come into force on a day or days to be fixed by order of the Governor in Council.
Return to footnote *[Note: The provisions of Subdivision A, other than subsections 310(2), 316(2), 324(2), 329(2) and 340(1), not in force.]
SUBDIVISION BLife Insurance Companies (Infrastructure Investment)
Insurance Companies Act
342 [Amendment]
343 [Amendment]
344 [Amendments]
345 [Amendment]
346 [Amendments]
347 [Amendments]
348 [Amendment]
Coordinating Amendments
349 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *350 Sections 342 to 348 come into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Sections 342 to 348 not in force.]
SUBDIVISION CBank Terminology
Office of the Superintendent of Financial Institutions Act
351 [Amendment]
Bank Act
352 [Amendments]
353 [Amendment]
SUBDIVISION DSunset Provisions
Trust and Loan Companies Act
354 [Amendments]
Bank Act
355 [Amendments]
356 [Amendments]
Insurance Companies Act
357 [Amendments]
358 [Amendments]
DIVISION 17Western Economic Diversification Act
359 [Amendment]
DIVISION 18Parliament of Canada Act
360 [Amendment]
DIVISION 19Canada Pension Plan
Amendments to the Act
361 [Amendments]
362 [Amendments]
363 [Amendments]
364 [Amendments]
365 [Amendment]
366 [Amendments]
367 [Amendment]
368 [Amendment]
369 [Amendment]
370 [Amendment]
371 [Amendment]
372 [Amendments]
373 [Amendment]
374 [Amendment]
375 [Amendment]
376 [Amendment]
377 [Amendment]
378 [Amendments]
379 [Amendments]
380 [Amendment]
381 [Amendments]
382 [Amendments]
383 [Amendments]
384 [Amendments]
385 [Amendment]
386 [Amendment]
387 [Amendment]
388 [Amendment]
389 [Amendment]
390 [Amendments]
391 [Amendment]
392 [Amendments]
393 [Amendment]
394 [Amendment]
395 [Amendment]
396 [Amendment]
397 [Amendment]
398 [Amendment]
399 [Amendments]
400 [Amendment]
401 [Amendments]
Coming into Force
Marginal note:Subsection 114(2) of Canada Pension Plan does not apply
402 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.
Marginal note:Order in council
Footnote *(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.
Return to footnote *[Note: Division 19, 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), in force December 15, 2018, see SI/2018-114.]
DIVISION 20Criminal Code
Amendments to the Act
403 [Amendment]
404 [Amendment]
405 [Amendment]
Transitional Provisions
406 [Transitional Provisions]
Related Amendments to the Seized Property Management Act
407 [Amendment]
408 [Amendment]
Coming into Force
Marginal note:Ninetieth day after royal assent
409 This Division comes into force on the 90th day after the day on which this Act receives royal assent.
SCHEDULE 1(Section 93)
[Amendment]
SCHEDULE 2(Section 160)
[Amendment]
SCHEDULE 3(Section 161)
[Amendment]
SCHEDULE 4(Section 186)
SCHEDULE 5(Subsection 187(1))
[See Fuel Charge Regulations]
SCHEDULE 6(Section 405)
[Amendment]
- Date modified: