Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)
Full Document:
- HTMLFull Document: Budget Implementation Act, 2018, No. 1 (Accessibility Buttons available) |
- XMLFull Document: Budget Implementation Act, 2018, No. 1 [115 KB] |
- PDFFull Document: Budget Implementation Act, 2018, No. 1 [357 KB]
Act current to 2024-11-26 and last amended on 2024-04-01. Previous Versions
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]
- Date modified: