RECOMMENDATION

His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures”.

Short Title

Marginal note:Short Title

1 This Act may be cited as the Budget Implementation Act, 2017, No. 1.

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

R.S., c. 1 (5th Supp.)Income Tax Act

• 2 (1) Paragraph 6(1)(f.1) of the Income Tax Act is replaced by the following:

  • Marginal note:Canadian Forces members and veterans income replacement benefits

    (f.1) the total of all amounts received by the taxpayer in the year on account of an earnings loss benefit, a supplementary retirement benefit or a career impact allowance payable to the taxpayer under Part 2 of the Veterans Well-being Act;

• (2) Subsection (1) comes into force on April 1, 2018.

• 3 (1) Subsection 18(9) of the Act is amended by adding “and” at the end of paragraph (d), by striking out “and” at the end of paragraph (e) and by repealing paragraph (f).

• (2) Subsection (1) applies in respect of expenditures incurred after March 21, 2017, except that subsection (1) does not apply in respect of expenditures incurred before 2020 under a written agreement entered into before March 22, 2017.

• 4 (1) Paragraph 20(1)(nn.1) of the Act is repealed.

• (2) Subsection (1) applies in respect of expenditures incurred after March 21, 2017, except that subsection (1) does not apply in respect of expenditures incurred before 2020 under a written agreement entered into before March 22, 2017.

• 5 (1) Subsection 80.4(4) of the Act is replaced by the following:

  • Marginal note:Interest on loans for home purchase or relocation

    (4) For the purpose of computing the benefit under subsection (1) in a taxation year in respect of a home purchase loan or a home relocation loan, the amount of interest determined under paragraph (1)(a) shall not exceed the amount of interest that would have been determined thereunder if it had been computed at the prescribed rate in effect at the time the loan was received or the debt was incurred, as the case may be.

• (2) Subsection (1) comes into force on January 1, 2018.

• 6 (1) Paragraph 81(1)(d.1) of the Act is replaced by the following:

  • Marginal note:Canadian Forces members and veterans amounts

    (d.1) the total of all amounts received by the taxpayer in the year on account of a Canadian Forces income support benefit payable to the taxpayer under Part 2 of the Veterans Well-being Act, on account of a critical injury benefit, disability award, death benefit, clothing allowance or detention benefit payable to the taxpayer under Part 3 of that Act or on account of a family caregiver relief benefit or a caregiver recognition benefit payable to the taxpayer under Part 3.1 of that Act;

• (2) Paragraph 81(1)(d.1) of the Act, as enacted by subsection (1), is replaced by the following:

  • Marginal note:Canadian Forces members and veterans amounts

    (d.1) the total of all amounts received by the taxpayer in the year on account of a Canadian Forces income support benefit payable to the taxpayer under Part 2 of the Veterans Well-being Act, on account of a critical injury benefit, disability award, death benefit, clothing allowance or detention benefit payable to the taxpayer under Part 3 of that Act or on account of a caregiver recognition benefit payable to the taxpayer under Part 3.1 of that Act;

• (3) Subsections 81(2) and (3) of the Act are repealed.

• (4) Subsection (1) comes into force on April 1, 2018.

• (5) Subsection (2) applies in respect of the 2020 and subsequent taxation years.

• (6) Subsection (3) comes into force on January 1, 2019.

• 7 (1) Paragraph (b) of the definition taxable Canadian corporation in subsection 89(1) of the Act is replaced by the following:

  • (b) was not, by reason of a statutory provision, exempt from tax under this Part; (société canadienne imposable)

• (2) Subsection (1) applies to taxation years that begin after 2018.

• 8 (1) Paragraph 110(1)(j) of the Act is repealed.

• (2) Subsection 110(1.4) of the Act is repealed.

• (3) Subsections (1) and (2) come into force on January 1, 2018.

• 9 (1) Paragraph 110.1(1)(a.1) of the Act is repealed.

• (2) Subsections 110.1(8) and (9) of the Act are repealed.

• (3) Subsections (1) and (2) apply in respect of gifts made after March 21, 2017.

• 10 (1) Paragraph (b) of the description of E in the definition non-capital loss in subsection 111(8) of the Act is replaced by the following:

  • (b) an amount deducted under paragraph (1)(b) or section 110.6, or deductible under any of paragraphs 110(1)(d) to (d.3), (f), (g) and (k), section 112 and subsections 113(1) and 138(6), in computing the taxpayer’s taxable income for the year, or

• (2) Subsection (1) comes into force on January 1, 2018.

• 11 (1) Subsection 117.1(1.1) of the Act is repealed.

• (2) Subsection (1) applies to the 2017 and subsequent taxation years.

• 12 (1) Clause (A) of the description of C in subparagraph (a)(ii) of the description of B in subsection 118(1) of the Act is replaced by the following:

  • (A) $2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and

• (2) The portion of clause (A) before subclause (I) of the description of D in subparagraph (b)(iv) of the description of B in subsection 118(1) of the Act is replaced by the following:

  • (A) $2,150 if

• (3) The portion of paragraph (b.1) before subparagraph (i) of the description of B in subsection 118(1) of the Act is replaced by the following:

  • Marginal note:Caregiver amount for infirm child

    (b.1) $2,150 for each child, who is under the age of 18 years at the end of the taxation year, of the individual and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child’s personal needs and care, when compared to children of the same age if

• (4) Paragraphs (c.1) to (e) of the description of B in subsection 118(1) of the Act are replaced by the following:

  • Marginal note:Canada caregiver credit

    (d) for each person who, at any time in the year,

    • (i) is dependent on the individual because of mental or physical infirmity, and

    • (ii) either

      • (A) is a spouse or common-law partner of the individual, or

      • (B) has attained the age of 18 years and is a dependant of the individual,

    the amount determined by the formula

    $6,883 − E

    where

    E

    is the amount, if any, by which the dependant’s income for the year exceeds $16,163, and

  • Marginal note:Additional amount

    (e) in the case of an individual entitled to a deduction in respect of a person because of paragraph (a) or (b) and who would also be entitled, but for paragraph (4)(c), to a deduction because of paragraph (d) in respect of the person, the amount by which the amount that would be determined under paragraph (d) exceeds the amount determined under paragraph (a) or (b), as the case may be, in respect of the person.

• (5) Paragraphs 118(4)(c) to (e) of the Act are replaced by the following:

  • (c) if an individual is entitled to a deduction under subsection (1) because of paragraph (a) or (b) of the description of B in subsection (1) for a taxation year in respect of any person, no amount may be deducted because of paragraph (d) of that description by any individual for the year in respect of the person; and

  • (d) if more than one individual is entitled to a deduction under subsection (1) because of paragraph (d) of the description of B in subsection (1) for a taxation year in respect of the same person,

    • (i) the total of all amounts so deductible for the year shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals for that person if that individual were the only individual entitled to deduct an amount for the year because of that paragraph for that person, and

    • (ii) if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.

• (6) The portion of subsection 118(6) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Definition of dependant

    (6) For the purposes of paragraph (d) of the description of B in subsection (1), dependant, of an individual for a taxation year, means a person who at any time in the year is dependent on the individual for support and is

• (7) Subsections (1) to (6) apply to the 2017 and subsequent taxation years. However, for the 2017 taxation year, subsection 117.1(1) of the Act does not apply in respect of amounts expressed in dollars in

  • (a) clause (A) of the description of C in subparagraph (a)(ii) of the description of B in subsection 118(1) of the Act, as enacted by subsection (1);

  • (b) clause (A) of the description of D in subparagraph (b)(iv) of the description of B in subsection 118(1) of the Act, as amended by subsection (2);

  • (c) paragraph (b.1) of the description of B in subsection 118(1) of the Act, as amended by subsection (3); and

  • (d) paragraph (d) of the description of B in subsection 118(1) of the Act, as enacted by subsection (4).

• 13 (1) The description of C in the description of B in subsection 118.02(2) of the Act is replaced by the following:

  C

  is the total of all amounts each of which is the portion of the cost of an eligible public transit pass or of an eligible electronic payment card, attributable to the use of public commuter transit services in the taxation year and before July 2017 by the individual or by a person who is in the taxation year a qualifying relation of the individual, and

• (2) Section 118.02 of the Act, as amended by subsection (1), is repealed.

• (3) Subsection (1) applies to the 2017 taxation year.

• (4) Subsection (2) applies to the 2018 and subsequent taxation years.

• 14 (1) Clause (c)(i)(B) of the definition eligible individual in subsection 118.041(1) of the Act is replaced by the following:

  • (B) paragraph (d) of the description of B in that subsection where the qualifying individual is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or

• (2) Subsection (1) applies to the 2017 and subsequent taxation years.

• 15 (1) Section 118.2 of the Act is amended by adding the following after subsection (2.1):

  • Marginal note:Fertility expenses

    (2.2) An amount is deemed to be a medical expense of an individual for the purposes of this section if the amount

    • (a) is paid for the purpose of a patient (within the meaning of subsection (2)) conceiving a child; and

    • (b) would be a medical expense of the individual (within the meaning of subsection (2)) if the patient were incapable of conceiving a child because of a medical condition.

• (2) Subsection (1) applies to the 2017 and subsequent taxation years. However, if an individual makes a request for a refund in respect of a taxation year to the Minister of National Revenue within the time limit specified in paragraph 164(1.5)(a) of the Act, subsection (1) also applies in respect of that taxation year.

• 16 (1) The portion of paragraph 118.3(1)(a.2) of the Act before subparagraph (i) is replaced by the following:

  • (a.2) in the case of an impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a single basic activity of daily living is markedly restricted or would be so restricted but for therapy referred to in paragraph (a.1), a medical practitioner has certified in prescribed form that the impairment is a severe and prolonged impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted, but for therapy referred to in paragraph (a.1), where the medical practitioner is a medical doctor, a nurse practitioner or, in the case of

• (2) Subparagraphs 118.3(1)(a.3)(i) and (ii) of the Act are replaced by the following:

  • (i) an impairment with respect to the individual’s ability in feeding or dressing themself, or in walking, a medical doctor, a nurse practitioner or an occupational therapist, and

  • (ii) in the case of any other impairment, a medical doctor or nurse practitioner,

• (3) Clause 118.3(2)(a)(i)(B) of the Act is replaced by the following:

  • (B) paragraph (d) of that description where the person is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or

• (4) Subsections (1) and (2) apply in respect of certifications made after March 21, 2017.

• (5) Subsection (3) applies to the 2017 and subsequent taxation years.

• 17 (1) The portion of subsection 118.4(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Reference to medical practitioners, etc.

    (2) For the purposes of sections 63, 64, 118.2, 118.3 and 118.6, a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, nurse practitioner, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist or speech-language pathologist is a reference to a person authorized to practise as such,

• (2) Subsection (1) is deemed to have come into force on March 22, 2017.

• 18 (1) Subparagraph 118.5(1)(a)(ii.1) of the Act is replaced by the following:

  • (ii.1) are paid to an educational institution described in subparagraph (i) in respect of courses that are not at the post-secondary school level, if

    • (A) the individual had not attained the age of 16 years before the end of the year, or

    • (B) the purpose of the individual’s enrolment at the institution cannot reasonably be regarded as being to provide the individual with skills, or to improve the individual’s skills, in an occupation,

• (2) Subsection (1) applies to the 2017 and subsequent taxation years.

• 19 (1) The portion of the definition qualifying educational program in subsection 118.6(1) of the Act before paragraph (a) is replaced by the following:

  qualifying educational program

  qualifying educational program means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program and, in respect of a program at an institution described in the definition designated educational institution (other than an institution described in subparagraph (a)(ii) of that definition), that is a program that does not consist primarily of research (unless the program leads to a diploma from a college or a Collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree) but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than

• (2) The portion of paragraph (c) of the definition qualifying student in subsection 118.6(1) of the Act before subparagraph (i) is replaced by the following:

  • (c) in the case of an individual who is enrolled in a program (other than a program at the post-secondary school level) at a designated educational institution described in subparagraph (a)(i) of the definition designated educational institution or who is enrolled in a program at a designated educational institution described in subparagraph (a)(ii) of that definition,

• (3) The definition qualifying student in subsection 118.6(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

  • (d) in the case of an individual who is enrolled at a designated educational institution described in paragraph (c) of the definition designated educational institution, is enrolled in a program that is at the post-secondary level; (étudiant admissible)

• (4) Subsections (1) to (3) apply to the 2017 and subsequent taxation years.

• 20 (1) Section 118.92 of the Act is replaced by the following:

  Marginal note:Ordering of credits

  118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.

• (2) Subsection (1) applies to the 2018 and subsequent taxation years.

• 21 (1) Subparagraph 122.3(1)(e)(iii) of the Act is replaced by the following:

  • (iii) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b), or deductible under paragraph 110(1)(d.2), (d.3), (f) or (g), in computing the individual’s taxable income for the year.

• (2) Subsection (1) comes into force on January 1, 2018.

• 22 (1) Subclause 126(1)(b)(ii)(A)(III) of the Act is replaced by the following:

  • (III) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b), or deductible under any of paragraphs 110(1)(d) to (d.3), (f) and (g) and sections 112 and 113, in computing the taxpayer’s taxable income for the year, and

• (2) Subclause 126(2.1)(a)(ii)(A)(III) of the Act is replaced by the following:

  • (III) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b), or deductible under any of paragraphs 110(1)(d) to (d.3), (f) and (g) and sections 112 and 113, in computing the taxpayer’s taxable income for the year, and

• (3) Subparagraph 126(3)(b)(iii) of the Act is replaced by the following:

  • (iii) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b), or deductible under any of paragraphs 110(1)(d) to (d.3), (f) and (g), in computing the taxpayer’s taxable income for the year,

• (4) Subsections (1) to (3) come into force on January 1, 2018.

• 23 (1) Subparagraph 127(5)(a)(i) of the Act is replaced by the following:

  • (i) the taxpayer’s investment tax credit at the end of the year in respect of property acquired before the end of the year, of the taxpayer’s apprenticeship expenditure for the year or a preceding taxation year, of the taxpayer’s flow-through mining expenditure for the year or a preceding taxation year, of the taxpayer’s pre-production mining expenditure for the year or a preceding taxation year or of the taxpayer’s SR&ED qualified expenditure pool at the end of the year or at the end of a preceding taxation year, and

• (2) Clause 127(5)(a)(ii)(A) of the Act is replaced by the following:

  • (A) the taxpayer’s investment tax credit at the end of the year in respect of property acquired in a subsequent taxation year, of the taxpayer’s apprenticeship expenditure for a subsequent taxation year, of the taxpayer’s flow-through mining expenditure for a subsequent taxation year, of the taxpayer’s pre-production mining expenditure for a subsequent taxation year or of the taxpayer’s SR&ED qualified expenditure pool at the end of the subsequent taxation year to the extent that an investment tax credit was not deductible under this subsection for the subsequent taxation year, and

• (3) Subsection 127(7) of the Act is replaced by the following:

  • Marginal note:Investment tax credit of certain trusts

    (7) If, in a particular taxation year of a taxpayer who is a beneficiary under a trust that is a graduated rate estate or that is deemed to be in existence by section 143, an amount is determined in respect of the trust under paragraph (a), (a.1), (a.4), (b) or (e.1) of the definition investment tax credit in subsection (9) for its taxation year that ends in that particular taxation year, the trust may, in its return of income for its taxation year that ends in that particular taxation year, designate the portion of that amount that can, having regard to all the circumstances including the terms and conditions of the trust, reasonably be considered to be attributable to the taxpayer and was not designated by the trust in respect of any other beneficiary of the trust, and that portion is to be added in computing the investment tax credit of the taxpayer at the end of that particular taxation year and is to be deducted in computing the investment tax credit of the trust at the end of its taxation year that ends in that particular taxation year.

• (4) The portion of subsection 127(8) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Investment tax credit of partnership

    (8) Subject to subsection (28), where, in a particular taxation year of a taxpayer who is a member of a partnership, an amount would be determined in respect of the partnership, for its taxation year that ends in the particular taxation year, under paragraph (a), (a.1), (a.4), (b) or (e.1) of the definition investment tax credit in subsection (9), if

• (5) Subparagraph 127(8.2)(b)(i) of the Act is amended by adding “or” at the end of clause (A.1) and by repealing clause (A.2).

• (6) Paragraph 127(8.31)(a) of the Act is replaced by the following:

  • (a) the total of all amounts each of which is an amount that would, if the partnership were a person and its fiscal period were its taxation year, be determined in respect of the partnership under paragraph (a), (a.1), (a.4), (b) or (e.1) of the definition investment tax credit in subsection (9) for a taxation year that is the fiscal period,

• (7) The definitions child care space amount, eligible child care space expenditure, specified child care start-up expenditure and specified property in subsection 127(9) of the Act are repealed.

• (8) Paragraph (a) of the definition flow-through mining expenditure in subsection 127(9) of the Act is replaced by the following:

  • (a) that is a Canadian exploration expense incurred by a corporation after March 2017 and before 2019 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2019) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

• (9) Paragraphs (c) and (d) of the definition flow-through mining expenditure in subsection 127(9) of the Act are replaced by the following:

  • (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2017 and before April 2018, and

  • (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2017 and before April 2018; (dépense minière déterminée)

• (10) Paragraph (a.5) of the definition investment tax credit in subsection 127(9) of the Act is repealed.

• (11) Paragraph (e.1) of the definition investment tax credit in subsection 127(9) of the Act is amended by adding “or” at the end of subparagraph (v), by replacing “or” at the end of subparagraph (vi) with “and” and by repealing subparagraph (vii).

• (12) Paragraph (f.1) of the definition specified percentage in subsection 127(9) of the Act is amended by adding “or” at the end of subparagraph (i), by striking out “or” at the end of subparagraph (ii) and by repealing subparagraph (iii).

• (13) Subsection 127(11.1) of the Act is amended by adding “and” at the end of paragraph (c.4) and by repealing paragraph (c.5).

• (14) Subsection 127(11.2) of the Act is replaced by the following:

  • Marginal note:Time of acquisition

    (11.2) In applying subsections (5), (7) and (8), paragraphs (a) and (a.1) of the definition investment tax credit in subsection (9) and section 127.1, qualified property and qualified resource property are deemed not to have been acquired by a taxpayer before the property is considered to have become available for use by the taxpayer, determined without reference to paragraphs 13(27)(c) and (28)(d).

• (15) Subsections 127(27.1) to (27.12) of the Act are repealed.

• (16) Subsection 127(28.1) of the Act is repealed.

• (17) Subparagraph 127(30)(a) of the Act is amended by adding “and” at the end of subparagraph (i), by striking out “and” at the end of subparagraph (ii) and by repealing subparagraph (iii).

• (18) Paragraph 127(30)(b) of the Act is replaced by the following:

  • (b) the amount that would be determined in respect of the partnership under subsection (8) if that subsection were read without reference to subsections (28) and (35).

• (19) Subsections (1) to (7) and (10) to (18) apply in respect of expenditures incurred after March 21, 2017, except that they do not apply in respect of expenditures incurred before 2020 under a written agreement entered into before March 22, 2017.

• (20) Subsections (8) and (9) apply to expenses renounced under a flow-through share agreement entered into after March 2017.

• 24 (1) Paragraph 149(1)(t) of the Act is repealed.

• (2) Subsections 149(4.1) to (4.3) of the Act are repealed.

• (3) The portion of subsection 149(10) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Becoming or ceasing to be exempt

    (10) If at any time (in this subsection referred to as that time), a person — that is a corporation or, if that time is after September 12, 2013, a trust — becomes or ceases to be exempt from tax under this Part on its taxable income, the following rules apply:

• (4) Subsections (1) to (3) apply to taxation years that begin after 2018.

• 25 (1) Subsection 149.1(15) of the Act is amended by adding “and” at the end of paragraph (b), by striking out “and” at the end of paragraph (c) and by repealing paragraph (d).

• (2) Subsection (1) applies in respect of gifts made after March 21, 2017.

• 26 (1) Subsection 182(1) of the Act is replaced by the following:

  Marginal note:Surtax

  • 182 (1) Every corporation shall pay a tax under this Part for the corporation’s taxation year equal to the amount determined by the formula

    0.5A(B/C)

    where

    A

    is the corporation’s Part I tax on tobacco manufacturing profits for the year;

    B

    is the number of days in the year that are before March 23, 2017; and

    C

    is the number of days in the year.

• (2) Subsection (1) applies to taxation years that include March 22, 2017.

• 27 (1) Part II of the Act, as amended by subsection 26(1), is repealed.

• (2) Subsection (1) applies to taxation years that begin after March 22, 2017.

• 28 (1) The Act is amended by adding the following after section 221:

  Marginal note:Providing information returns in electronic format

  221.01 A person may provide an information return electronically under subsection 209(5) of the Income Tax Regulations if the criteria specified by the Minister are met.

• (2) Subsection (1) comes into force on January 1, 2018.

• 29 (1) Subparagraph 241(4)(d)(viii) of the Act is replaced by the following:

  • (viii) to an official of the Department of Veterans Affairs solely for the purposes of the administration of the War Veterans Allowance Act, the Veterans Well-being Act or Part XI of the Civilian War-related Benefits Act,

• (2) Subsection (1) comes into force on April 1, 2018.

2016, c. 7Budget Implementation Act, 2016, No. 1

30 Subsection 29(9) of the Budget Implementation Act, 2016, No. 1 is replaced by the following:

C.R.C., c. 945Income Tax Regulations

• 31 (1) Section 209 of the Income Tax Regulations is amended by adding the following after subsection (4):

  • (5) A person may provide a Statement of Remuneration Paid (T4) information return, as required under subsection (1), as a single document in an electronic format (instead of the two copies required under subsection (1)) to the taxpayer to whom the return relates, on or before the date on which the return is to be filed with the Minister, unless

    • (a) the specified criteria referred to in section 221.01 of the Act are not met;

    • (b) the taxpayer has requested that the information return be provided in paper format; or

    • (c) at the time the return is required to be issued,

      • (i) the taxpayer is on extended leave or is no longer an employee of the person, or

      • (ii) the taxpayer cannot reasonably be expected to have access to the information return in electronic format.

• (2) Subsection (1) applies in respect of information returns that are required to be filed after 2017.

• 32 (1) Section 3505 of the Regulations is repealed.

• (2) Subsection (1) applies in respect of gifts made after March 21, 2017.

• 33 (1) Subsection 4802(2) of the Regulations is repealed.

• (2) Subsection (1) applies to taxation years that begin after 2018.

Coordinating Amendments

Marginal note:2016, c. 7

• 34 (1) In this section, other Act means the Budget Implementation Act, 2016, No. 1.

• (2) If subsection 29(9) of the other Act produces its effects before section 30 of this Act comes into force, then

  • (a) that section 30 is deemed never to have come into force and is repealed;

  • (b) the following amendments are deemed to have come into force on July 1, 2017:

    • (i) the first formula in subsection 122.61(1) of the Income Tax Act is replaced by the following:

      (A + C + M)/12

    • (ii) the formula in the description of A in subsection 122.61(1) of the Income Tax Act is replaced by the following:

      E − Q − R

    • (iii) subsection 122.61(1) of the Income Tax Act is amended by adding the following after the description of A:

      C

      is the amount determined by the formula

      F – (G × H)

      where

      F

      is, if the person is, at the beginning of the month, an eligible individual in respect of

      • (a) only one qualified dependant, $2,308, and

      • (b) two or more qualified dependants, the total of

        • (i) $2,308 for the first qualified dependant,

        • (ii) $2,042 for the second qualified dependant, and

        • (iii) $1,943 for each of the third and subsequent qualified dependants,

      G

      is the amount determined by the formula

      J – [K – (L/0.122)]

      where

      J

      is the person’s adjusted income for the year,

      K

      is $45,282, and

      L

      is the amount referred to in paragraph (a) of the description of F, and

      H

      is

      • (a) if the person is an eligible individual in respect of only one qualified dependant, 12.2%, and

      • (b) if the person is an eligible individual in respect of two or more qualified dependants, the fraction (expressed as a percentage rounded to the nearest one-tenth of one per cent) of which

        • (i) the numerator is the total that would be determined under the description of F in respect of the eligible individual if that description were applied without reference to the fourth and subsequent qualified dependants in respect of whom the person is an eligible individual, and

        • (ii) the denominator is the amount referred to in paragraph (a) of the description of F, divided by 0.122; and

    • (iv) the description of A in subsection 122.61(1) of the Income Tax Act is amended by striking out “and” at the end of the description of E, by adding “and” at the end of the description of Q and by adding the following after the description of Q:

      R

      is the amount determined for C;

  • (c) the following amendments come into force on July 1, 2018:

    • (i) the first formula in subsection 122.61(1) of the Income Tax Act is replaced by the following:

      (A + M)/12

    • (ii) the formula in the description of A in subsection 122.61(1) of the Income Tax Act is replaced by the following:

      E − Q

    • (iii) the description of C in subsection 122.61(1) of the Income Tax Act is repealed, and

    • (iv) the description of A in subsection 122.61(1) of the Income Tax Act is amended by striking out “and” at the end of the description of Q, by adding “and” at the end of the description of E and by repealing the description of R.

• (3) If this Act receives royal assent on July 1, 2017, then section 30 of this Act is deemed to have come into force before subsection 29(9) of the other Act has produced its effects.

PART 2R.S., c. E-15Amendments to the Excise Tax Act (GST/HST Measures)

• 35 (1) The definition taxi business in subsection 123(1) of the Excise Tax Act is replaced by the following:

  taxi business

  taxi business means

  • (a) a business carried on in Canada of transporting passengers by taxi or other similar vehicle for fares that are regulated under the laws of Canada or a province, or

  • (b) a business carried on in Canada by a person of transporting passengers for fares by motor vehicle — being a vehicle that would be an automobile, as defined in subsection 248(1) of the Income Tax Act, if that definition were read without reference to “a motor vehicle acquired primarily for use as a taxi,” in its paragraph (c) and without reference to its paragraph (e) — within a particular municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, other than

    • (i) the part of the business that does not involve the making of taxable supplies by the person,

    • (ii) the part of the business that is the operation of a sightseeing service or the school transportation of elementary or secondary students, or

    • (iii) a prescribed business or a prescribed activity of a business; (entreprise de taxis)

• (2) The portion of the definition short-term accommodation in subsection 123(1) of the Act before paragraph (a) is replaced by the following:

  short-term accommodation

  short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of section 252.4,

• (3) Subsection (1) comes into force or is deemed to have come into force on July 1, 2017.

• (4) Subsection (2) comes into force on January 1, 2018 but does not apply in respect of any rebate under section 252.1 of the Act in respect of a supply made before that day.

• 36 (1) The portion of subsection 234(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Deduction for rebate in respect of supplies to non-residents

    (2) If, in the circumstances described in subsection 252(3) or 252.4(2) or (4), a registrant pays to, or credits in favour of, a person an amount on account of a rebate referred to therein, the registrant may deduct the amount in determining the net tax of the registrant for

• (2) The portion of subsection 234(2.1) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Late filing of information and adjustment for failure to file

    (2.1) If a registrant is required to file prescribed information in accordance with subsection 252.4(5) in respect of an amount claimed as a deduction under subsection (2) in respect of an amount paid or credited on account of a rebate,

• (3) The portion of paragraph 234(2.1)(a) of the English version of the Act after subparagraph (ii) is replaced by the following:

  the registrant shall, in determining the net tax for the reporting period of the registrant that includes the filing day, add an amount equal to interest, at the prescribed rate, on the amount claimed as a deduction under subsection (2) computed for the period beginning on the day on or before which the registrant was required to file the prescribed information under subsection 252.4(5) and ending on the filing day; and

• (4) Paragraph 234(2.1)(b) of the English version of the Act is replaced by the following:

  • (b) in the case where the registrant fails to file the information before the particular day, the registrant shall, in determining the net tax for the reporting period of the registrant that includes the particular day, add an amount equal to the total of the amount claimed as a deduction under subsection (2) and interest, at the prescribed rate, on that amount computed for the period beginning on the day on or before which the registrant was required to file the information under subsection 252.4(5) and ending on the day on or before which the registrant is required under section 238 to file a return for the reporting period of the registrant that includes the particular day.

• (5) Subsections (1) to (4) come into force on January 1, 2018 but do not apply in respect of any amount paid or credited on account of a rebate under section 252.1 of the Act in respect of a supply made before that day.

• 37 (1) Section 252.1 of the Act is repealed.

• (2) Subsection (1) is deemed to have come into force on March 23, 2017 but does not apply in respect of any supply made on or before March 22, 2017 or in respect of any supply made after March 22, 2017 but before 2018 if all of the consideration for that supply is paid before 2018.

• 38 (1) The portion of section 252.2 of the Act before paragraph (a) is replaced by the following:

  Marginal note:Restriction

  252.2 A rebate shall not be paid under section 252 to a person unless

• (2) Paragraph 252.2(a) of the Act is amended by adding “and” at the end of subparagraph (i), by striking out “and” at the end of subparagraph (ii) and by repealing subparagraph (iii).

• (3) Section 252.2 of the Act is amended by adding “and” at the end of paragraph (d.1), by striking out “and” at the end of paragraph (e) and by repealing paragraph (g).

• (4) Subsections (1) to (3) come into force on January 1, 2018 but do not apply in respect of any rebate under section 252.1 of the Act in respect of a supply made before that day.

• 39 (1) Section 252.4 of the Act is amended by adding the following before subsection (1):

  Marginal note:Definitions

  • 252.4 (0.1) The following definitions apply in this section.

    camping accommodation

    camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition short-term accommodation in subsection 123(1) or included in that part of a tour package that is not the taxable portion, as defined in subsection 163(3), of the tour package) that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite. (emplacement de camping)

    tour package

    tour package has the same meaning as in subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies. (voyage organisé)

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 40 (1) The portion of section 252.5 of the Act before paragraph (a) is replaced by the following:

  Marginal note:Liability for amount paid or credited

  252.5 If, under section 252 or 252.4, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and

• (2) Subsection (1) comes into force on January 1, 2018 but does not apply in respect of any rebate under section 252.1 of the Act in respect of a supply made before that day.

• 41 (1) Paragraph 2(e) of Part I of Schedule VI to the Act is amended by striking out “and” at the end of subparagraph (ix), by adding “and” at the end of subparagraph (x) and by adding the following after subparagraph (x):

  • (xi) Naloxone and its salts,

• (2) Subsection (1) is deemed to have come into force on March 22, 2016 except that it does not apply

  • (a) to any supply made after March 21, 2016 but on or before March 22, 2017 if, on or before March 22, 2017, the supplier charged, collected or remitted any amount as or on account of tax under Part IX of the Act in respect of the supply;

  • (b) for the purposes of section 6 of Schedule VII to the Act, to goods imported after March 21, 2016 but on or before March 22, 2017 if, on or before March 22, 2017, any amount was paid as or on account of tax under Part IX of the Act in respect of the importation; or

  • (c) for the purposes of section 15 of Part I of Schedule X to the Act, to property brought into a participating province after March 21, 2016 but on or before March 22, 2017 if, on or before March 22, 2017, any amount was paid as or on account of tax under Part IX of the Act in respect of the bringing into the province.

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

R.S., c. E-14Excise Act

• 42 (1) The Excise Act is amended by adding the following after section 170.1:

  Marginal note:Definition of inflationary adjusted year

  • 170.2 (1) In this section, inflationary adjusted year means 2018 and every year after that year.

  • Marginal note:Annual adjustments

    (2) Each rate of duty set out in Part II of the schedule applicable in respect of a hectolitre of beer or malt liquor is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of

    • (a) the rate determined by the formula

      A × B

      where

      A

      is the rate of duty applicable to the hectolitre on March 31 of the inflationary adjusted year, and

      B

      is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula

      C/D

      where

      C

      is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and

      D

      is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year, and

    • (b) the rate of duty referred to in the description of A in paragraph (a).

  • Marginal note:Rounding

    (3) The adjusted rate determined under subsection (2) is to be rounded

    • (a) in the case of the rates set out in sections 1 and 2 of Part II of the schedule, to the nearest one-hundredth or, if the adjusted rate is equidistant from two consecutive one-hundredths, to the higher one-hundredth; and

    • (b) in the case of the rate set out in section 3 of Part II of the schedule, to the nearest one-thousandth or, if the adjusted rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

  • Marginal note:Consumer Price Index

    (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by

    • (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period;

    • (b) dividing the aggregate obtained under paragraph (a) by 12; and

    • (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 43 (1) The schedule to the Act is amended by replacing the references after the heading “SCHEDULE” with the following:

  (Sections 135, 170, 170.1, 170.2, 185 and 200)

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 44 (1) Parts II and II.1 of the schedule to the Act are replaced by the following:

  II. Beer

  • 1 Per hectolitre of beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume,

    • (a) $31.84; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.

  • 2 Per hectolitre of beer or malt liquor containing more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,

    • (a) $15.92; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.

  • 3 Per hectolitre of beer or malt liquor containing not more than 1.2% absolute ethyl alcohol by volume,

    • (a) $2.643; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.

  II.1 Canadian Beer

  • 1 Per hectolitre of the first 2 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 2 Per hectolitre of the next 3 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 3 Per hectolitre of the next 10 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 4 Per hectolitre of the next 35 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 5 Per hectolitre of the next 25 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 6 The rates determined under section 5 are to be rounded

    • (a) in the case of a rate determined under paragraph 5(a) or (b), to the nearest one-thousandth or, if the rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth; and

    • (b) in the case of a rate determined under paragraph 5(c), to the nearest ten-thousandth or, if the rate is equidistant from two consecutive ten-thousandths, to the higher ten-thousandth.

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

2002, c. 22Excise Act, 2001

• 45 (1) Paragraph (a) of the definition adjustment day in section 58.1 of the Excise Act, 2001 is replaced by the following:

  • (a) March 23, 2017; or

• (2) The portion of the definition taxed cigarettes in section 58.1 of the Act before paragraph (a) is replaced by the following:

  taxed cigarettes

  taxed cigarettes of a person means cigarettes in respect of which duty has been imposed under section 42 before March 23, 2017 at the rate set out in paragraph 1(a) of Schedule 1, as it read on March 22, 2017, and that, at the beginning of March 23, 2017,

• (3) The portion of the definition taxed cigarettes in section 58.1 of the Act before paragraph (a), as enacted by subsection (2), is replaced by the following:

  taxed cigarettes

  taxed cigarettes of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day other than March 23, 2017, and that, at the beginning of the adjustment day,

• (4) Subsections (1) and (2) are deemed to have come into force on March 23, 2017.

• (5) Subsection (3) comes into force on November 30, 2019.

• 46 (1) Subsection 58.2(1) of the Act is replaced by the following:

  Marginal note:Imposition of tax — 2017 increase

  • 58.2 (1) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of March 23, 2017 at the rate of $0.00265 per cigarette.

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 47 (1) Paragraph 58.5(1)(a) of the Act is replaced by the following:

  • (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017; or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 48 (1) Paragraph 58.6(1)(a) of the Act is replaced by the following:

  • (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017; or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 49 (1) The Act is amended by adding the following after section 123:

  Marginal note:Definitions

  • 123.1 (1) The following definitions apply in this section.

    inflationary adjusted year

    inflationary adjusted year means 2018 and every year after that year. (année inflationniste)

    reference year

    reference year means a 12-month period that begins on April 1 of a year and ends on March 31 of the following year. (année de référence)

  • Marginal note:Annual adjustments

    (2) Each rate of duty set out in Schedule 4 applicable in respect of a litre of absolute ethyl alcohol or in respect of a litre of spirits is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of

    • (a) the rate determined by the formula

      A × B

      where

      A

      is the rate of duty applicable to the litre of absolute ethyl alcohol or the litre of spirits, as the case may be, on March 31 of the inflationary adjusted year, and

      B

      is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula

      C/D

      where

      C

      is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and

      D

      is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year, and

    • (b) the rate of duty referred to in the description of A in paragraph (a).

  • Marginal note:Rounding

    (3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-thousandth or, if the adjusted rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

  • Marginal note:Consumer Price Index

    (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by

    • (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period;

    • (b) dividing the aggregate obtained under paragraph (a) by 12; and

    • (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

  • Marginal note:Application of adjusted rate

    (5) If duties on spirits are imposed in a reference year but become payable in another reference year that begins in an inflationary adjusted year, those duties are determined at the rate of duty as adjusted under subsection (2) on the first day of the other reference year.

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 50 (1) The Act is amended by adding the following after section 135:

  Marginal note:Definitions

  • 135.1 (1) The following definitions apply in this section.

    inflationary adjusted year

    inflationary adjusted year means 2018 and every year after that year. (année inflationniste)

    reference year

    reference year means a 12-month period that begins on April 1 of a year and ends on March 31 of the following year. (année de référence)

  • Marginal note:Annual adjustments

    (2) Each rate of duty set out in Schedule 6 applicable in respect of a litre of wine is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of

    • (a) the rate determined by the formula

      A × B

      where

      A

      is the rate of duty applicable to the litre on March 31 of the inflationary adjusted year, and

      B

      is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula

      C/D

      where

      C

      is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and

      D

      is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year, and

    • (b) the rate of duty referred to in the description of A in paragraph (a).

  • Marginal note:Rounding

    (3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-thousandth or, if the adjusted rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

  • Marginal note:Consumer Price Index

    (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by

    • (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period;

    • (b) dividing the aggregate obtained under paragraph (a) by 12; and

    • (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

  • Marginal note:Application of adjusted rate

    (5) If duties on wine are imposed in a reference year but become payable in another reference year that begins in an inflationary adjusted year, those duties are determined at the rate of duty as adjusted under subsection (2) on the first day of the other reference year.

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 51 (1) Subparagraphs 216(2)(a)(i) to (iv) of the Act are replaced by the following:

  • (i) $0.22 multiplied by the number of cigarettes to which the offence relates,

  • (ii) $0.22 multiplied by the number of tobacco sticks to which the offence relates,

  • (iii) $0.27 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

  • (iv) $0.42 multiplied by the number of cigars to which the offence relates, and

• (2) Subparagraphs 216(3)(a)(iii) and (iv) of the Act are replaced by the following:

  • (iii) $0.40 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

  • (iv) $0.84 multiplied by the number of cigars to which the offence relates, and

• 52 (1) Subparagraphs 217(2)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) $11.930 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

  • (ii) $0.63 multiplied by the number of litres of wine to which the offence relates, and

• (2) Subparagraphs 217(2)(a)(i) and (ii) of the Act, as enacted by subsection (1), are replaced by the following:

  • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,

  • (ii) the number of litres of wine to which the offence relates multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

• (3) Subparagraphs 217(3)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) $23.860 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

  • (ii) $1.26 multiplied by the number of litres of wine to which the offence relates, and

• (4) Subparagraphs 217(3)(a)(i) and (ii) of the Act, as enacted by subsection (3), are replaced by the following:

  • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,

  • (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

• (5) Subsections (2) and (4) come into force on April 1, 2018.

• 53 (1) Subparagraphs 218(2)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) $23.860 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

  • (ii) $1.26 multiplied by the number of litres of wine to which the offence relates, and

• (2) Subparagraphs 218(2)(a)(i) and (ii) of the Act, as enacted by subsection (1), are replaced by the following:

  • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

  • (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

• (3) Subparagraphs 218(3)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) $35.790 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

  • (ii) $1.89 multiplied by the number of litres of wine to which the offence relates, and

• (4) Subparagraphs 218(3)(a)(i) and (ii) of the Act, as enacted by subsection (3), are replaced by the following:

  • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 300% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

  • (ii) the number of litres of wine to which the offence relates multiplied by 300% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

• (5) Subsections (2) and (4) come into force on April 1, 2018.

54 Paragraphs 240(a) to (c) of the Act are replaced by the following:

• 55 (1) Section 242 of the Act is replaced by the following:

  Marginal note:Contravention of section 72

  242 Every person who contravenes section 72 is liable to a penalty equal to $1.26 per litre of wine to which the contravention relates.

• (2) Section 242 of the Act, as enacted by subsection (1), is replaced by the following:

  Marginal note:Contravention of section 72

  242 Every person who contravenes section 72 is liable to a penalty equal to the number of litres of wine to which the contravention relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed.

• (3) Subsection (2) comes into force on April 1, 2018.

• 56 (1) Paragraph 243(1)(b) of the Act is replaced by the following:

  • (b) if the contravention relates to wine, $1.26 per litre of that wine.

• (2) Paragraph 243(1)(b) of the Act, as enacted by subsection (1), is replaced by the following:

  • (b) if the contravention relates to wine, the number of litres of that wine multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed.

• (3) Paragraph 243(2)(b) of the Act is replaced by the following:

  • (b) if the contravention relates to wine, $0.63 per litre of that wine.

• (4) Paragraph 243(2)(b) of the Act, as enacted by subsection (3), is replaced by the following:

  • (b) if the contravention relates to wine, the number of litres of that wine multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed.

• (5) Subsections (2) and (4) come into force on April 1, 2018.

• 57 (1) Paragraph 243.1(b) of the Act is replaced by the following:

  • (b) if the contravention relates to wine, $0.63 per litre of that wine.

• (2) Paragraph 243.1(b) of the Act, as enacted by subsection (1), is replaced by the following:

  • (b) if the contravention relates to wine, the number of litres of that wine multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed.

• (3) Subsection (2) comes into force on April 1, 2018.

• 58 (1) Paragraph 1(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $0.53900; or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 59 (1) Paragraph 2(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $0.10780; or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 60 (1) Paragraph 3(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $6.73750; or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 61 (1) Paragraph 4(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $23.46235; or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 62 (1) Subparagraph (a)(i) of Schedule 2 to the Act is replaced by the following:

  • (i) $0.08434, or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 63 (1) Subparagraph (b)(i) of Schedule 2 to the Act is replaced by the following:

  • (i) if the rate referred to in subparagraph (a)(i) has not been adjusted under subsection 43.1(2), 84%, or

• (2) Subsection (1) is deemed to have come into force on March 23, 2017.

• 64 (1) Schedule 4 to the Act is replaced by the following:

  SCHEDULE 4(Sections 122, 123, 123.1 and 159.1)Rates of Duty on Spirits
  

  • 1 Spirits: per litre of absolute ethyl alcohol contained in the spirits,

    • (a) $11.930; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.

  • 2 Spirits containing not more than 7% absolute ethyl alcohol by volume: per litre,

    • (a) $0.301; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.

• (2) Schedule 4 to the Act, as enacted by subsection (1), is amended by replacing the references after the heading “SCHEDULE 4” with the following:

  (Sections 122, 123, 123.1, 159.1, 217 and 218)

• (3) Subsection (1) applies in respect of duties that become payable at a time that is after March 22, 2017.

• (4) Subsection (2) comes into force on April 1, 2018.

• 65 (1) Schedule 6 to the Act is replaced by the following:

  SCHEDULE 6(Sections 134, 135, 135.1 and 159.1)Rates of Duty on Wine
  

  Wine:

  • (a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, per litre,

    • (i) $0.0209, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate;

  • (b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, per litre,

    • (i) $0.301, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate; and

  • (c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, per litre,

    • (i) $0.63, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate.

• (2) Schedule 6 to the Act, as enacted by subsection (1), is amended by replacing the references after the heading “SCHEDULE 6” with the following:

  (Sections 134, 135, 135.1, 159.1, 217, 218, 242, 243 and 243.1)

• (3) Subsection (1) applies in respect of duties that become payable at a time that is after March 22, 2017.

• (4) Subsection (2) comes into force on April 1, 2018.

2014, c. 20Economic Action Plan 2014 Act, No. 1

• 66 (1) Subsection 69(3) of the Economic Action Plan 2014 Act, No. 1 is repealed.

• (2) Subsection 69(5) of the Act is repealed.

Application

67 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though sections 44 and 58 to 63 and subsections 64(1) and 65(1) had been assented to on March 23, 2017.

PART 4Various Measures

DIVISION 1R.S., c. S-15Special Import Measures Act

Amendments to the Act

• 68 (1) The definition margin of dumping in subsection 2(1) of the Special Import Measures Act is replaced by the following:

  margin of dumping

  margin of dumping, in relation to any goods, means, subject to sections 30.2 and 30.3, the amount by which the normal value of the goods exceeds the export price of the goods; (marge de dumping)

• (2) Paragraphs (a) and (b) of the definition order or finding in subsection 2(1) of the Act is replaced by the following:

  • (a) means an order or finding made by the Tribunal under section 43 or 44 that has not been rescinded under any of sections 76.01 to 76.1 and subsection 91(3) but, if the order or finding has been amended one or more times under any of section 75.3, subsections 75.4(8) and 75.6(7) and sections 76.01 to 76.1, as it was last amended, and

  • (b) includes, for the purposes of sections 3 to 6 and 76 to 76.1, an order or finding made by the Tribunal under subsection 91(3) that has not been rescinded under any of sections 76.01 to 76.1 but, if the order or finding has been amended one or more times under any of section 75.3, subsections 75.4(8) and 75.6(7) and sections 76.01 to 76.1, as it was last amended; (ordonnance ou conclusions)

• (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

  scope ruling

  scope ruling means a ruling made under subsection 66(1) as to whether certain goods are subject to an order of the Governor in Council imposing a countervailing duty made under section 7, an order or finding of the Tribunal or an undertaking in respect of which an investigation has been suspended under subparagraph 50(a)(iii); (décision sur la portée)

69 Section 3 of the Act is amended by adding the following after subsection (1):

70 Paragraph 6(c) of the Act is replaced by the following:

71 The portion of subsection 9.2(1) of the Act before paragraph (a) is replaced by the following:

72 The portion of subsection 9.21(1) of the Act before paragraph (a) is replaced by the following:

73 The portion of section 9.3 of the Act before paragraph (a) is replaced by the following:

• 74 (1) The portion of subsection 13.2(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Request for review

  • 13.2 (1) An exporter to Canada or producer of any goods to which an order or finding referred to in subsection 3(1) applies may request that the President review the normal value, export price or amount of subsidy in relation to those goods if the exporter or producer

• (2) Subsections 13.2(2) and (3) of the Act are replaced by the following:

  • Marginal note:Request for review

    (1.1) An exporter to Canada of any goods to which an order or finding referred to in subsection 3(1.1) or (1.2) applies may request that the President review the normal value, export price or amount of subsidy in relation to those goods if the exporter has not been requested to provide information in relation to those goods, or in relation to any goods that are of the same description as those goods for the purposes of this Act, for the purposes of determining their normal value, export price or amount of subsidy.

  • Marginal note:Form of request

    (2) A request under subsection (1) or (1.1) shall be made in the prescribed manner and form and shall contain the prescribed information.

  • Marginal note:Review

    (3) If the President receives a request under subsection (1), the President shall initiate a review, on an expedited basis, of the normal value, export price or amount of subsidy, as the case may be, and shall, on completion of the review, either confirm or amend the value, price or amount.

  • Marginal note:Review

    (3.1) If the President receives a request under subsection (1.1), the President shall initiate a review of the normal value, export price or amount of subsidy in respect of goods to which an order or finding referred to in subsection 3(1.1) or (1.2) applies, as the case may be.

• 75 (1) Subsection 16(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):

  • (c) any sale of like goods for use in the country of export by the exporter to a purchaser if, in the opinion of the President, a particular market situation exists which does not permit a proper comparison with the sale of the goods to the importer in Canada.

• (2) Section 16 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Paragraph (2)(c)

    (2.1) For the purposes of paragraph (2)(c), a particular market situation may be found to exist in respect of any goods of a particular exporter or of a particular country, as is appropriate in the circumstances.

76 Section 30.1 of the Act is repealed.

77 The portion of subsection 35(1) of the Act before paragraph (b) is replaced by the following:

78 Subsection 38(1.1) of the Act is replaced by the following:

79 Subsections 41(1) and (2) of the Act are replaced by the following:

• 80 (1) The portion of subsection 41.1(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Action on final determination or decision referred back by Court

  • 41.1 (1) If a decision under paragraph 41(1)(a) or a final determination under paragraph 41(1)(b) is set aside and the matter referred back to the President on an application under section 96.1, the President shall

• (2) The portion of subsection 41.1(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Action on final determination or decision referred back by panel

    (2) If a decision under paragraph 41(1)(a) or a final determination under paragraph 41(1)(b) is referred back to the President under subsection 77.015(3) or (4), 77.019(5), 77.15(3) or (4) or 77.19(4), the President shall

• 81 (1) The portion of paragraph 42(1)(c) of the Act before subparagraph (i) is replaced by the following:

  • (c) in the case of any subsidized goods in respect of which a specification has been made under clause 41(1)(b)(ii)(C) and to which the preliminary determination applies as to whether

• (2) Section 42 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Application of paragraph (3)(a)

    (3.1) For the purposes of paragraph (3)(a),

    • (a) the margin of dumping in relation to goods of a particular country is the weighted average of the margins of dumping determined in accordance with section 30.2; and

    • (b) the amount of subsidy in relation to goods of a particular country is the weighted average of the amounts of subsidy determined in accordance with section 30.4.

• (3) Section 42 of the Act is amended by adding the following after subsection (6):

  • Marginal note:Application

    (7) For the purposes of this section, dumped or subsidized goods do not include goods of an exporter in respect of which the margin of dumping or amount of subsidy is insignificant.

82 Paragraph 49(2)(b) of the Act is replaced by the following:

83 Paragraph 52(1.1)(d) of the Act is replaced by the following:

84 The Act is amended by adding the following after section 55:

85 The portion of subsection 56(1) of the Act before paragraph (a) is replaced by the following:

86 Section 60.1 of the Act is renumbered as subsection 60.1(1) and is amended by adding the following:

87 Subsections 61(2) and (3) of the Act are replaced by the following:

88 Paragraph 62(1)(c) of the Act is replaced by the following:

89 The Act is amended by adding the following after section 62:

• 90 (1) The portion of subsection 76.01(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Interim review of orders by Tribunal

  • 76.01 (1) Subject to subsection (1.1), at any time after the making of an order or finding described in any of sections 3 to 6, the Tribunal may, on its own initiative or at the request of the Minister of Finance, the President or any other person or of any government, conduct an interim review of

• (2) Section 76.01 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Exclusion

    (1.1) The Tribunal shall refer any portion of a request for interim review relating to a decision by the President setting out a finding of circumvention under subsection 75.1(1) or 75.4(6) to the President who shall make a decision relating to that portion of the request under section 75.4.

• 91 (1) The portion of subsection 76.03(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Order or finding deemed to be rescinded

  • 76.03 (1) If the Tribunal has not initiated an expiry review under subsection (3) with respect to an order or finding described in any of subsections 3(1) and (2) and sections 4 to 6 before the expiry of five years after whichever of the following days is applicable, the order or finding is deemed to have been rescinded as of the expiry of the five years:

• (2) The portion of subsection 76.03(3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Review of orders by Tribunal

    (3) The Tribunal may initiate an expiry review of an order or finding described in any of subsections 3(1) and (2) and sections 4 to 6

• (3) Section 76.03 of the Act is amended by adding the following after subsection (12):

  • Marginal note:Review period

    (13) For the purposes of conducting a review of an order or finding under this section the following are not to be considered:

    • (a) an order made by the Tribunal under section 75.3 or subsection 75.4(8) or 75.6(7) amending the order or finding under review, if that order is made on or after the day on which notice is published under subsection (2) and before the day on which the order of the Tribunal is made under subsection (12); and

    • (b) a decision or determination made by the President under subsection 75.1(1), 75.4(6) or 75.6(5) in respect of the order or finding under review.

  • Marginal note:Expiry of anti-circumvention order

    (14) An order made as a result of a decision by the President setting out a finding of circumvention or an interim review decision of the President relating to a finding of circumvention, other than an order rescinding the extension of duties or exempting an exporter from the extension of duties, expires

    • (a) if an expiry review is not initiated under subsection (3), five years after the day on which the order or finding that was the subject of the anti-circumvention investigation or interim review was made; and

    • (b) if an expiry review of the order or finding that was the subject of the anti-circumvention investigation or interim review is initiated under subsection (3), the day on which the Tribunal makes an order under subsection (12).

92 Paragraphs 76.1(5)(a) and (b) of the Act are replaced by the following:

93 Paragraphs (a) and (b) of the definition definitive decision in subsection 77.01(1) of the Act are replaced by the following:

94 Subsection 77.013(3) of the Act is replaced by the following:

95 Paragraphs (a) and (b) of the definition definitive decision in subsection 77.1(1) of the Act are replaced by the following:

96 Subsection 77.13(2) of the Act is replaced by the following:

• 97 (1) Paragraphs 96.1(1)(a) and (b) of the Act are replaced by the following:

  • (a) a decision of the President under paragraph 41(1)(a);

  • (b) a final determination of the President under paragraph 41(1)(b);

• (2) Subsection 96.1(1) of the Act is amended by adding the following after paragraph (c.1):

  • (c.2) a decision of the President under subsection 75.1(1);

  • (c.3) a decision of the President under subsection 75.4(6);

  • (c.4) a determination of the President under subsection 75.6(5);

• 98 (1) Paragraph 97(1)(a.1) of the Act is amended by striking out “and” at the end of subparagraph (i) and by adding the following after subparagraph (ii):

  • (iii) whether there has been a change in the pattern of trade,

  • (iv) whether the process of assembly or completion is insignificant,

  • (v) the principal cause of a change in a pattern of trade, and

  • (vi) whether a prescribed activity is undermining the remedial effects of an order of the Governor in Council or an order or finding;

• (2) Paragraph 97(1)(b) of the Act is replaced by the following:

  • (a.2) respecting activities for the purposes of paragraph 71(b);

  • (b) specifying the circumstances and manner in which two or more properly documented complaints, investigations or inquiries, including anti-circumvention complaints and investigations and scope ruling applications and scope proceedings, may be joined and carried on as one and the persons to whom and the manner in which notice of the joining shall be given;

  • (c) prescribing, for the purpose of subsection 74(2), what constitutes a sufficient amount of time for interested parties to provide written comments;

• (3) Paragraph 97(1)(g) of the Act is replaced by the following:

  • (g) defining the expression person interested for the purpose of subsection 45(6) or section 89 or 95 and the expression interested person for the purpose of subsections 61(1.1), 63(1) or 67(4);

  • (g.01) prescribing what constitutes a complete application for the purposes of subsection 63(7);

Transitional Provisions

Marginal note:Definitions

99 The definitions in this section apply in this section and sections 100 and 101.

commencement day

commencement day means the day on which this section comes into force. (date de référence)

former Act

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

new Act

new Act means the Special Import Measures Act as it read on the commencement day. (nouvelle loi)

Marginal note:Disposition of notified complaints

• 100 (1) Subject to subsections (2) to (7), if, before the commencement day, notice of a complaint respecting the dumping or subsidizing of goods that is properly documented, as defined in subsection 2(1) of the former Act, has been given under paragraph 32(1)(a) of that Act, any proceeding, process or action in respect of the goods shall be continued and disposed of in accordance with that Act.

• Marginal note:Goods subject to order made after commencement day

  (2) If the Canadian International Trade Tribunal makes an order or finding under subsection 43(1) of the new Act on or after the commencement day with respect to goods that are the subject of a complaint referred to in subsection (1), any subsequent proceeding, process or action in respect of those goods other than the following shall be disposed of in accordance with that Act:

  • (a) a judicial review or dispute settlement under Part I.1 or II of the new Act in relation to that order or finding and any proceeding, process or action in relation to the judicial review or dispute settlement;

  • (b) a proceeding, process or action in relation to any of those goods that were released before the commencement day;

  • (c) a proceeding, process or action in relation to any of those goods that were released on or after the commencement day but on or before the day on which the Tribunal made the order or finding; or

  • (d) a proceeding, process or action under section 45 of the new Act in relation to that order or finding.

• Marginal note:Effect of order or finding

  (3) For greater certainty, any order or finding that was made before the commencement day and is in effect on that day shall, for the purposes of sections 3 to 6 of the new Act, have the same force and effect as if it were made under that Act.

• Marginal note:New Act does not justify review

  (4) For the purpose of subsection 76.01(3) of the new Act, the fact that this Act comes into force is not sufficient reason for the Canadian International Trade Tribunal to be satisfied that an interim review of an order or finding is warranted.

• Marginal note:Determination — undertaking

  (5) Any determination, on or after the commencement day, of a normal value, export price, amount of subsidy or margin of dumping in relation to any goods that are subject to an undertaking accepted before the commencement day shall be made in accordance with the new Act.

• Marginal note:Determination — deeming

  (6) A determination of a normal value, export price, amount of subsidy or margin of dumping made in relation to goods under the former Act is, for the purposes of goods released on or after the commencement day, other than goods to which paragraph (2)(c) applies, deemed to have been made under the new Act.

• Marginal note:Re-determination of normal value, etc.

  (7) A re-determination of a normal value, export price, amount of subsidy or margin of dumping referred to in subsection (6) shall be made in accordance with the new Act.

Marginal note:Application

101 The provisions of the new Act, as enacted or amended by sections 68 to 98, apply to goods from a NAFTA country, as defined in subsection 2(1) of that Act.

Coming into Force

Marginal note:Order in council

102 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.

DIVISION 2Public Debt

Enactment of Borrowing Authority Act

Marginal note:Enactment

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

R.S., c. F-11Amendment to the Financial Administration Act

104 The portion of subsection 48(2) of the Financial Administration Act after paragraph (b) is replaced by the following:

1990, c. 41Amendment to the Hibernia Development Project Act

105 Paragraph 3(3)(a) of the Hibernia Development Project Act is replaced by the following:

2016, c. 7Consequential Amendment to the Budget Implementation Act, 2016, No. 1

106 Section 186 of the Budget Implementation Act, 2016, No. 1 is repealed.

Coming into Force

Marginal note:2016, c. 7

107 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

R.S., c. C-3Canada Deposit Insurance Corporation Act

108 Section 7 of the Canada Deposit Insurance Corporation Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

• 109 (1) Subsection 11(2) of the Act is amended by adding the following after paragraph (d):

  • (e) respecting the development, submission and maintenance of resolution plans by domestic systemically important banks, including specifying the contents of those plans;

• (2) Section 11 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Ministerial approval

    (2.01) A by-law made under paragraph (2)(e) is not effective unless it has been approved in writing by the Minister.

110 The Act is amended by adding the following after the heading “Restructuring of Federal Member Institutions” after section 39:

1991, c. 46Bank Act

111 Subsection 485(1.2) of the Bank Act is replaced by the following:

Coming into Force

Marginal note:Order in council

• 112 (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

  (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 42012, c. 19, s. 711Shared Services Canada Act

113 Section 7 of the Shared Services Canada Act is replaced by the following:

114 The Act is amended by adding the following after section 9:

DIVISION 5Payment to the Canadian Institute for Advanced Research

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

115 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

1994, c. 28Canada Student Financial Assistance Act

116 Paragraph (a) of the definition qualifying student in subsection 2(1) of the Canada Student Financial Assistance Act is replaced by the following:

2004, c. 26Canada Education Savings Act

117 Paragraph 2(2)(a) of the Canada Education Savings Act is replaced by the following:

• 118 (1) Subsection 5(6.1) of the Act is replaced by the following:

  • Marginal note:Change in care

    (6.1) If, in a month following January in a particular year, an individual who was not the primary caregiver of a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual or their cohabiting spouse or common-law partner is the adjusted income used to determine the amount of a Canada child benefit for the first month in the particular year in respect of which the individual’s eligibility for the Canada child benefit has been established.

• (2) Subsections 5(7) to (7.2) of the Act are replaced by the following:

  • Marginal note:Designation

    (7) The amount referred to in subsection (4) is to be paid to the trustee of a trust designated, in the form and manner approved by the Minister, by the primary caregiver of the beneficiary at the time the contribution is made or the primary caregiver’s cohabiting spouse or common-law partner at that time.

  • Marginal note:More than one designated trust

    (7.1) If there is more than one trust designated under subsection (7) at the time a contribution is made, the amount referred to in subsection (4) is to be paid to the trustee of the trust to which a contribution is first made.

  • Marginal note:Additional grant less than maximum amount

    (7.2) For greater certainty, if there is more than one trust designated under subsection (7) and the total of all amounts paid under subsection (4) to the trustee of the trust to which a contribution is first made is less than the maximum amount that may be paid under subsection (4), then amounts may be paid under subsection (4) to the trustee of any trust designated under subsection (7).

119 Subsection 6(4) of the Act is replaced by the following:

120 Subsection 9.1(1) of the Act is replaced by the following:

Coming into Force

Marginal note:August 1, 2018

• 121 (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

R.S., c. P-1Parliament of Canada Act

Amendments to the Act

122 Subsection 50(6) of the Parliament of Canada Act is replaced by the following:

123 The Act is amended by adding the following after section 51:

124 Subsection 52.2(2) of the Act is replaced by the following:

• 125 (1) Subsection 52.5(1) of the Act is amended by adding the following after paragraph (a):

  • (a.1) prescribing the circumstances in which a meeting of the Board shall be held in camera;

• (2) Section 52.5 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Unanimity

    (1.1) The Board may make a by-law under paragraph (1)(a.1) only on the unanimous vote of the members of the Board who are present at the meeting at which the vote is held.

126 Subsection 75(4) of the Act is replaced by the following:

127 Section 78 of the Act is replaced by the following:

128 Sections 79.1 to 79.5 of the Act are replaced by the following:

129 The definition parliamentary precinct in section 79.51 of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d):

130 Form 3 in the schedule to the Act is replaced by the following:

Transitional Provisions

Marginal note:Definitions

• 131 (1) The following definitions apply in sections 132 to 156.

  commencement day

  commencement day means the day on which section 128 comes into force. (date de référence)

  new Parliamentary Budget Officer

  new Parliamentary Budget Officer means the Parliamentary Budget Officer appointed under subsection 79.1(1) of the Parliament of Canada Act as enacted by section 128. (nouveau directeur parlementaire du budget)

• Marginal note:Terminology — Parliamentary Employment and Staff Relations Act

  (2) Unless the context requires otherwise, words and expressions used in sections 133 to 150 have the same meaning as in section 3 of the Parliamentary Employment and Staff Relations Act.

Marginal note:Parliamentary Budget Officer

132 The person occupying the position of Parliamentary Budget Officer immediately before the commencement day is deemed to have been appointed under subsection 79.1(1) of the Parliament of Canada Act as enacted by section 128. Despite subsection 79.1(2) of that Act as enacted by section 128, that person’s term of office is equal to the remainder of the term for which he or she was appointed under subsection 79.1(2) of that Act as it read immediately before the commencement day.

Marginal note:Persons who occupy a position

• 133 (1) Every person who occupies a position in the portion of the Library of Parliament that immediately before the commencement day supported the Parliamentary Budget Officer occupies on the commencement day their position in the office of the new Parliamentary Budget Officer.

• Marginal note:No change in status

  (2) Nothing in subsection (1) is to be construed as affecting the status of any person who, immediately before the commencement day, occupies a position within the Library of Parliament, except that the person, beginning on that day, occupies their position in the office of the new Parliamentary Budget Officer.

Marginal note:Collective agreements or arbitral awards continued

• 134 (1) Subject to sections 135 to 146, every collective agreement or arbitral award that applies to an employee who occupies a position in the portion of the Library of Parliament that immediately before the commencement day supported the Parliamentary Budget Officer and that is in force immediately before that day continues in force until its term expires.

• Marginal note:Binding effect

  (2) A collective agreement or arbitral award continued in force under subsection (1) is binding on

  • (a) the office of the new Parliamentary Budget Officer, as if it were the employer referred to in the collective agreement or arbitral award;

  • (b) the bargaining agent that is a party to the collective agreement or arbitral award; and

  • (c) the employees of the office of the new Parliamentary Budget Officer in the bargaining unit in respect of which that bargaining agent has been certified.

• Marginal note:Parties may amend

  (3) Nothing in subsections (1) and (2) prohibits the office of the new Parliamentary Budget Officer and the bargaining agent from amending any provision of a collective agreement continued in force under subsection (1), other than a provision relating to its term.

Marginal note:Application for certification

135 Any employee organization may apply to the Board for certification as the bargaining agent for the employees bound by a collective agreement or arbitral award that is continued in force under subsection 134(1), but it may do so only during the period in which an application for certification is authorized to be made under section 21 of the Parliamentary Employment and Staff Relations Act in respect of those employees.

Marginal note:Power of Board

• 136 (1) If a collective agreement or arbitral award is continued in force under subsection 134(1), the Board must, by order, on application by the office of the new Parliamentary Budget Officer or any bargaining agent affected by the establishment of the office of the new Parliamentary Budget Officer,

  • (a) determine whether the employees of the office of the new Parliamentary Budget Officer who are bound by the collective agreement or arbitral award constitute one or more units appropriate for collective bargaining;

  • (b) determine which employee organization is to be the bargaining agent for the employees in each such unit; and

  • (c) in respect of each collective agreement or arbitral award that binds employees of the office of the new Parliamentary Budget Officer, determine whether the collective agreement or arbitral award is to remain in force and, if it is to remain in force, determine whether it is to remain in force until the expiry of its term or until an earlier date that the Board may fix.

• Marginal note:When application must be made

  (2) The application may be made only during the period beginning on the 120th day after the commencement day and ending on the 150th day after that day.

Marginal note:Application for leave to give notice to bargain collectively

• 137 (1) Either of the parties to a collective agreement or arbitral award that remains in force by reason of an order made under paragraph 136(1)(c) may apply to the Board for an order granting leave to give to the other party, under section 37 of the Parliamentary Employment and Staff Relations Act, a notice to bargain collectively.

• Marginal note:When application may be made

  (2) The application must be made within 90 days after the day on which the order is made under paragraph 136(1)(c).

Marginal note:No application within specified period

• 138 (1) If no application for an order under subsection 136(1) is made within the period specified in subsection 136(2), the office of the new Parliamentary Budget Officer or any bargaining agent bound by a collective agreement or arbitral award that is continued in force under subsection 134(1) may apply to the Board for an order granting leave to give to the other party, under section 37 of the Parliamentary Employment and Staff Relations Act, a notice to bargain collectively.

• Marginal note:When application may be made

  (2) The application may be made only during the period beginning on the 151st day after the commencement day and ending on the 240th day after that day.

Marginal note:Notice to bargain given before conversion

139 A notice to bargain collectively that was given before the commencement day does not bind the office of the new Parliamentary Budget Officer and a new notice to bargain collectively may be given only in the circumstances set out in paragraph 141(b).

Marginal note:Duty to observe terms and conditions

140 If a notice to bargain collectively is given before the commencement day, then, unless the office of the new Parliamentary Budget Officer and the bargaining agent agree otherwise, the terms and conditions of employment continued in force under section 39 of the Parliamentary Employment and Staff Relations Act are binding on the office of the new Parliamentary Budget Officer, the bargaining agent for the bargaining unit and the employees in the bargaining unit from the commencement day until

• (a) the expiry of the 150th day following that day, if no application is made under paragraph 141(a); or

• (b) if such an application is made, the day on which the notice referred to in paragraph 141(b) is given.

Marginal note:Application and notice to bargain collectively

141 If a notice to bargain collectively is given before the commencement day,

• (a) on application by the office of the new Parliamentary Budget Officer or by the bargaining agent, made during the period beginning on the 120th day after the commencement day and ending on the 150th day after that day, the Board must make an order determining

  • (i) whether the employees of the office of the new Parliamentary Budget Officer who are represented by the bargaining agent constitute one or more units appropriate for collective bargaining, and

  • (ii) which employee organization is to be the bargaining agent for the employees in each such unit; and

• (b) if the Board makes the determinations under paragraph (a), the office of the new Parliamentary Budget Officer or the bargaining agent may, by notice given under section 37 of the Parliamentary Employment and Staff Relations Act, require the other to commence collective bargaining for the purpose of entering into a collective agreement.

Marginal note:Inquiry and votes

142 Before making an order under subsection 136(1) or paragraph 141(a), the Board may make any inquiry or direct that a representation vote be taken among the employees to be affected by the order.

Marginal note:Consideration of classification

• 143 (1) For the purposes of paragraphs 136(1)(a) and 141(a), in determining whether a group of employees constitutes a unit appropriate for collective bargaining, the Board must have regard to the office of the new Parliamentary Budget Officer’s classification of persons and positions, including the occupational groups or subgroups established by it.

• Marginal note:Unit co-extensive with occupational groups

  (2) The Board must establish bargaining units that are co-extensive with the occupational groups or subgroups established by the office of the new Parliamentary Budget Officer, unless doing so would not permit satisfactory representation of the employees to be included in a particular bargaining unit and, for that reason, such a unit would not be appropriate for collective bargaining.

Marginal note:Determination of questions of membership in bargaining units

144 On application by the office of the new Parliamentary Budget Officer or the employee organization affected by the establishment of that office, the Board must determine every question that arises as to whether any employee or class of employees is included in a bargaining unit determined by the Board under paragraph 136(1)(a) or 141(a) to constitute a unit appropriate for collective bargaining, or is included in any other unit.

Marginal note:Employer participation

• 145 (1) The Board is not authorized to determine that an employee organization is to be a bargaining agent under paragraph 136(1)(b) or 141(a) if it is of the opinion that the office of the new Parliamentary Budget Officer, or a person acting on behalf of that office, has participated or is participating in the formation or administration of the employee organization in a manner that impairs its fitness to represent the interests of the employees in the bargaining unit.

• Marginal note:Discrimination

  (2) The Board is not authorized to determine that an employee organization is to be a bargaining agent under paragraph 136(1)(b) or 141(a) if it discriminates against any employee on a prohibited ground of discrimination within the meaning of the Canadian Human Rights Act.

Marginal note:Application of Parliamentary Employment and Staff Relations Act

• 146 (1) The provisions of Part I of the Parliamentary Employment and Staff Relations Act, and any rules or regulations made under that Act, apply to, or in respect of, the following and any matter related to the following:

  • (a) an application made to the Board under any of sections 135 to 138, 141 and 144;

  • (b) an order made by the Board under any of sections 136 to 138 and 141;

  • (c) a determination of the Board made under any of sections 136, 141 and 144 and a bargaining unit, bargaining agent or employee or class of employees that is the subject of such a determination;

  • (d) a collective agreement or arbitral award that is continued in force under subsection 134(1); and

  • (e) collective bargaining that is commenced after the receipt of a notice referred to in section 137 or 138 or paragraph 141(b) and a collective agreement that is entered into following such collective bargaining.

• Marginal note:Powers, duties and functions of Board

  (2) The Board has, for the purposes of performing its duties and functions under any of sections 135 to 145, the powers conferred on it under Part I of the Parliamentary Employment and Staff Relations Act, and it must perform the duties and functions imposed on it under that Part in respect of those powers.

• Marginal note:Inconsistency

  (3) In the event of any inconsistency between sections 134 to 145 and the provisions of Part I of the Parliamentary Employment and Staff Relations Act, or anything issued, made or established under that Act, those sections prevail to the extent of the inconsistency.

Marginal note:Persons not represented

147 The terms and conditions of employment of persons who are not represented by a bargaining agent or who are excluded from a bargaining unit and who, on the commencement day, occupy their position within the office of the new Parliamentary Budget Officer continue to apply until new terms and conditions of employment for those persons are established.

Marginal note:Complaints

148 The provisions of Division I of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the commencement day, continue to apply in respect of any complaint made under that Division before that day that relates to the portion of the Library of Parliament that supported the Parliamentary Budget Officer.

Marginal note:Grievances

• 149 (1) The provisions of Division IV of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the commencement day, continue to apply in respect of any grievance presented under that Division before that day by an employee of the Library of Parliament occupying a position in the portion of the Library of Parliament that supported the Parliamentary Budget Officer.

• Marginal note:Implementation of decision

  (2) A final decision with respect to a grievance referred to in subsection (1) that provides for the reinstatement of an employee or the payment of money to an employee must be implemented by the office of the new Parliamentary Budget Officer as soon as feasible.

Marginal note:Matter referred to Board

150 The provisions of Division IV of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the commencement day, continue to apply in respect of any matter referred to the Board under that Division before that day that relates to the portion of the Library of Parliament that supported the Parliamentary Budget Officer.

Marginal note:References — Parliamentary Budget Officer

151 Every reference to the Parliamentary Budget Officer in any deed, contract, agreement, arrangement or other similar document is, beginning on the commencement day, to be read as a reference to the new Parliamentary Budget Officer unless the context requires otherwise.

Marginal note:Commencement of legal or administrative proceedings

152 Every action, suit or other legal or administrative proceeding in respect of an obligation or liability incurred in relation to the portion of the Library of Parliament that supported the Parliamentary Budget Officer may, beginning on the commencement day, be brought against the new Parliamentary Budget Officer.

Marginal note:Continuation of legal or administrative proceedings

153 Any action, suit or other legal or administrative proceeding to which the Parliamentary Budget Officer is a party that is pending on the commencement day may be continued by or against the new Parliamentary Budget Officer in the same manner and to the same extent as it could have been continued by or against the Parliamentary Budget Officer.

Marginal note:Transfer of appropriation

154 Any amount that is appropriated by an Act of Parliament for the fiscal year in which section 128 comes into force to defray the expenditures of the Library of Parliament in relation to the Parliamentary Budget Officer and that is unexpended on the commencement day is deemed to be an amount appropriated to defray the expenditures of the office of the new Parliamentary Budget Officer.

Marginal note:Transfer of data

155 All information that, immediately before the commencement day, is in the possession or under the control of the Parliamentary Budget Officer and that relates to the exercise or performance of his or her powers, duties and functions under the Parliament of Canada Act is, as of that day, under the control of the new Parliamentary Budget Officer.

Marginal note:Completion of work

156 The new Parliamentary Budget Officer may complete any work that was started before the commencement day by the Parliamentary Budget Officer under section 79.2 of the Parliament of Canada Act as it read immediately before that day.

Consequential Amendments

R.S., c. A-1Access to Information Act

157 Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to

and a corresponding reference to “subsection 79.21(9)”.

R.S., c. C-10Canada Post Corporation Act

158 Subsection 35(2) of the Canada Post Corporation Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e):

R.S., c. F-7; 2002, c. 8, s. 14Federal Courts Act

159 Subsection 2(2) of the Federal Courts Act is replaced by the following:

R.S., c. F-11Financial Administration Act

• 160 (1) Paragraph (c) of the definition appropriate Minister in section 2 of the Financial Administration Act is replaced by the following:

  • (c) with respect to the Senate and the office of the Senate Ethics Officer, the Speaker of the Senate, with respect to the House of Commons, the Board of Internal Economy, with respect to the office of the Conflict of Interest and Ethics Commissioner, the Speaker of the House of Commons, and with respect to the Library of Parliament, the Parliamentary Protective Service and the office of the Parliamentary Budget Officer, the Speakers of the Senate and the House of Commons,

• (2) Paragraph (c) of the definition department in section 2 of the Act is replaced by the following:

  • (c) the staffs of the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service and office of the Parliamentary Budget Officer, and

R.S., c. G-2Garnishment, Attachment and Pension Diversion Act

161 The heading of Division IV of Part 1 of the Garnishment, Attachment and Pension Diversion Act is replaced by the following:

162 The portion of paragraph (b) of the definition salary in section 16 of the Act before subparagraph (i) is replaced by the following:

163 The portion of section 17 of the Act before paragraph (a) is replaced by the following:

• 164 (1) Subsection 18(1) of the Act is replaced by the following:

  Marginal note:Service binding

  • 18 (1) Subject to this Division, service on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer of a garnishee summons, together with a copy of the judgment or order against the debtor and an application in the prescribed form, binds the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, 15 days after the day on which those documents are served.

• (2) Subsection 18(2) of the English version of the Act is replaced by the following:

  • Marginal note:When service is effective

    (2) A garnishee summons served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer is of no effect unless it is served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, in the first 30 days following the first day on which it could have been validly served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be.

• 165 (1) Subsection 19(1) of the Act is replaced by the following:

  Marginal note:Place of service

  • 19 (1) Service of documents on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer in connection with garnishment proceedings permitted by this Division must be effected at the place specified in the regulations.

• (2) Subsection 19(2) of the English version of the Act is replaced by the following:

  • Marginal note:Method of service

    (2) In addition to any method of service permitted by the law of a province, service of documents on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Office, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer under subsection (1) may be effected by registered mail, whether within or outside the province, or by any other method prescribed.

• (3) Subsection 19(3) of the Act is replaced by the following:

  • Marginal note:If service by registered mail

    (3) If service of a document on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer is effected by registered mail, the document shall be deemed to be served on the day of its receipt by the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be.

• 166 (1) The portion of section 21 of the French version of the Act before paragraph (a) is replaced by the following:

  Marginal note:Sommes frappées d’indisponibilité par la signification du bref de saisie-arrêt

  21 Pour les besoins de toute procédure de saisie-arrêt prévue par la présente section, la signification au Sénat, à la Chambre des communes, à la bibliothèque du Parlement, au bureau du conseiller sénatorial en éthique, au bureau du commissaire aux conflits d’intérêts et à l’éthique, au Service de protection parlementaire ou au bureau du directeur parlementaire du budget du bref de saisie-arrêt frappe d’indisponibilité les sommes suivantes dont l’un ou l’autre est redevable envers le débiteur mentionné dans le bref :

• (2) Subparagraph 21(a)(i) of the English version of the Act is replaced by the following:

  • (i) the salary to be paid on the last day of the second pay period next following the pay period in which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, is bound by the garnishee summons, and

• (3) Paragraph 21(b) of the English version of the Act is replaced by the following:

  • (b) in the case of remuneration described in paragraph 17(b),

    • (i) the remuneration payable on the 15th day following the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, is bound by the garnishee summons, and

    • (ii) either

      • (A) any remuneration becoming payable in the 30 days following the 15th day after the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, is bound by the garnishee summons that is owing on that 15th day or that becomes owing in the 14 days following that 15th day, or

      • (B) if the garnishee summons has continuing effect under the law of the province, any remuneration becoming payable subsequent to the 15th day after the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, is bound by the garnishee summons.

• 167 (1) The portion of section 22 of the Act before paragraph (a) is replaced by the following:

  Marginal note:Time period to respond to garnishee summons

  22 The Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer has the following time period within which to respond to a garnishee summons:

• (2) Paragraph 22(a) of the English version of the Act is replaced by the following:

  • (a) in the case of a salary, 15 days, or any lesser number of days that is prescribed, after the last day of the second pay period next following the pay period in which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer is bound by the garnishee summons; or

• 168 (1) Subsection 23(1) of the Act is replaced by the following:

  Marginal note:Method of response

  • 23 (1) In addition to any method of responding to a garnishee summons permitted by provincial garnishment law, the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer may respond to a garnishee summons by registered mail or by any other method prescribed.

• (2) Subsection 23(2) of the English version of the Act is replaced by the following:

  • Marginal note:Response by registered mail

    (2) If the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer responds to a garnishee summons by registered mail, the receipt issued in accordance with regulations relating to registered mail made under the Canada Post Corporation Act shall be received in evidence and is, unless the contrary is shown, proof that the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, has responded to the garnishee summons.

• (3) Subsections 23(3) and (4) of the Act are replaced by the following:

  • Marginal note:Effect of payment into court

    (3) A payment into court by the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer under this section is a good and sufficient discharge of liability, to the extent of the payment.

  • Marginal note:Recovery of overpayment to debtor

    (4) If, in honouring a garnishee summons, the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, through error, pays to a debtor by way of salary or remuneration an amount in excess of the amount that it should have paid to that debtor, the excess becomes a debt due to the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as the case may be, by that debtor and may be recovered from the debtor at any time by set-off against future moneys payable to the debtor as salary or remuneration.

169 Paragraph 24(a) of the Act is replaced by the following:

170 Section 26 of the Act is replaced by the following:

R.S., c. G-5Government Employees Compensation Act

171 Paragraph (e) of the definition employee in section 2 of the Government Employees Compensation Act is replaced by the following:

R.S., c. P-36Public Service Superannuation Act

172 The definition public service in subsection 3(1) of the Public Service Superannuation Act is replaced by the following:

R.S., c. R-2; 1989, c. 17, s. 2Radiocommunication Act

• 173 (1) Subsection 3(1) of the Radiocommunication Act is replaced by the following:

  Marginal note:Application to Her Majesty and Parliament

  • 3 (1) Subject to subsection (2), this Act is binding on Her Majesty in right of Canada, on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service and office of the Parliamentary Budget Officer and on Her Majesty in right of a province.

• (2) The portion of subsection 3(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Exemptions

    (2) The Governor in Council may by order exempt Her Majesty in right of Canada, or the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, as represented by the person or persons named in the order, from any or all provisions of this Act or the regulations, and such an exemption may be

R.S., c. R-10Royal Canadian Mounted Police Act

173.1 Subsection 45.47(5) of the Royal Canadian Mounted Police Act is replaced by the following:

R.S., c. 33 (2nd Supp.)Parliamentary Employment and Staff Relations Act

174 The long title of the Parliamentary Employment and Staff Relations Act is replaced by the following:

175 Paragraph 2(a) of the Act is replaced by the following:

176 The definition employer in section 3 of the Act is amended by striking out “or” at the end of paragraph (e), by adding “or” at the end of paragraph (f) and by adding the following after paragraph (f):

177 The definition employer in section 85 of the Act is amended by striking out “or” at the end of paragraph (c.3) and by adding the following after that paragraph:

R.S., c. 15 (4th Supp.)Non-smokers’ Health Act

178 Paragraph (c) of the definition employer in subsection 2(1) of the Non-smokers’ Health Act is replaced by the following:

R.S., c. 31 (4th Supp.)Official Languages Act

179 The definition federal institution in subsection 3(1) of the Official Languages Act is amended by adding the following after paragraph (c.2):

180 Section 33 of the Act is replaced by the following:

• 181 (1) The portion of subsection 38(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Regulations

  • 38 (1) The Governor in Council may make regulations in respect of federal institutions, other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer,

• (2) Paragraph 38(2)(b) of the English version of the Act is replaced by the following:

  • (b) substituting, with respect to any federal institution other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer, a duty in relation to the use of the official languages of Canada in place of a duty under section 36 or the regulations made under subsection (1), having regard to the equality of status of both official languages, if there is a demonstrable conflict between the duty under section 36 or the regulations and the mandate of the institution.

182 Subsection 41(3) of the Act is replaced by the following:

183 Subsection 46(1) of the Act is replaced by the following:

184 Paragraph 93(a) of the Act is replaced by the following:

1991, c. 30Public Sector Compensation Act

185 Paragraph 3(1)(c) of the Public Sector Compensation Act is replaced by the following:

2003, c. 22, ss. 12 and 13Public Service Employment Act

186 The portion of section 35.3 of the Public Service Employment Act before paragraph (a) is replaced by the following:

2006, c. 9, s. 2Conflict of Interest Act

• 187 (1) The definition public office holder in subsection 2(1) of the Conflict of Interest Act is amended by adding the following after paragraph (d):

  • (d.01) the Parliamentary Budget Officer;

• (2) The definition reporting public office holder in subsection 2(1) of the Act is amended by striking out “or” at the end of paragraph (e) and by adding the following after that paragraph:

  • (e.1) the Parliamentary Budget Officer; or

188 Subsection 24(2) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph:

2009, c. 2, s. 393Expenditure Restraint Act

189 Paragraph 13(1)(c) of the Expenditure Restraint Act is replaced by the following:

2013, c. 36Language Skills Act

190 Section 2 of the Language Skills Act is amended by adding the following after paragraph (j):

Coming into Force

Marginal note:Order in council

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

DIVISION 8R.S., c. 28 (1st Supp.)Investment Canada Act

Amendments to the Act

192 Paragraphs 14.1(1)(a) to (d) of the Investment Canada Act are replaced by the following:

193 Section 38.1 of the Act is replaced by the following:

Transitional Provision

Marginal note:Application for review — subsection 14.1(1)

194 Any application that is filed under section 17 of the Investment Canada Act before the day on which paragraph 14.1(1)(d) of that Act, as enacted by section 192 of this Act, comes into force and in respect of which the Minister of Industry has not made a decision before that day is deemed never to have been filed if

• (a) the investment to which the application relates would have been subject to subsection 14.1(1) of that Act, had the application been filed on that day; and

• (b) the enterprise value of the assets to which the application relates is less than the amount referred to in paragraph 14.1(1)(d) of that Act, as enacted by section 192 of this Act.

DIVISION 9Funding for Home Care Services and Mental Health Services

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

• 195 (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 10R.S., c. J-1Judges Act

Amendments to the Act

196 Paragraphs 9(a) and (b) of the Judges Act are replaced by the following:

197 Paragraphs 10(a) to (d) of the Act are replaced by the following:

198 Section 10.1 of the Act is replaced by the following:

199 Paragraphs 11(a) to (c) of the Act are replaced by the following:

200 Paragraphs 12(a) to (d) of the Act are replaced by the following:

201 Paragraphs 13(a) to (d) of the Act are replaced by the following:

202 Paragraphs 14(a) to (d) of the Act are replaced by the following:

203 Paragraphs 15(a) to (d) of the Act are replaced by the following:

204 Paragraphs 16(a) to (d) of the Act are replaced by the following:

205 Paragraphs 17(a) to (d) of the Act are replaced by the following:

206 Paragraphs 18(a) to (d) of the Act are replaced by the following:

207 Paragraphs 19(a) to (d) of the Act are replaced by the following:

208 Paragraphs 20(a) to (d) of the Act are replaced by the following:

209 Paragraphs 21(a) to (d) of the Act are replaced by the following:

• 210 (1) Paragraphs 22(1)(a) and (b) of the Act are replaced by the following:

  • (a) the senior judge, $344,400; and

  • (b) the two other judges, $314,100 each.

• (2) Paragraphs 22(2)(a) and (b) of the Act are replaced by the following:

  • (a) the senior judge, $344,400; and

  • (b) the two other judges, $314,100 each.

• (3) Paragraphs 22(2.1)(a) and (b) of the Act are replaced by the following:

  • (a) the senior judge, $344,400; and

  • (b) the four other judges, $314,100 each.

211 Paragraphs 24(3)(a) and (b) of the Act are replaced by the following:

• 212 (1) Subsection 25(1) of the Act is replaced by the following:

  Marginal note:Annual adjustment of salary

  • 25 (1) The yearly salaries referred to in sections 9 to 22 apply in respect of the twelve-month period beginning on April 1, 2016.

• (2) The portion of subsection 25(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Annual adjustment of salary

    (2) The salary annexed to an office of judge referred to in sections 9, 10 and 10.2 to 22 for the twelve-month period beginning on April 1, 2017, and for each subsequent twelve-month period, shall be the amount obtained by multiplying

213 Subsection 26(2) of the Act is replaced by the following:

214 The Act is amended by adding the following after section 26.1:

215 Section 26.4 of the Act is replaced by the following:

• 216 (1) Section 27 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Allowance for incidental expenditures by prothonotaries

    (1.1) On and after April 1, 2016, every prothonotary in receipt of a salary under this Act is entitled to be paid, up to a maximum of $3,000 for each year, for reasonable incidental expenditures that the fit and proper execution of the office of prothonotary may require, to the extent that the prothonotary has actually incurred the expenditures and is not entitled to be reimbursed for them under any other provision of this Act.

• (2) Subsection 27(2) of the French version of the Act is replaced by the following:

  • Marginal note:Indemnité supplémentaire de vie chère pour le Nord canadien

    (2) À compter du 1^er avril 2004, les juges de la Cour suprême de Terre-Neuve-et-Labrador qui résident au Labrador, les juges des cours suprêmes du Yukon et des Territoires du Nord-Ouest et de la Cour de justice du Nunavut rémunérés au titre de la présente loi reçoivent en outre, sans avoir à en rendre compte, une indemnité de vie chère de 12 000 $ par an pour les territoires et le Labrador.

217 Subsection 31(1) of the French version of the Act is replaced by the following:

218 The Act is amended by adding the following after section 31:

219 Subsection 33(1) of the Act is replaced by the following:

• 220 (1) The portion of paragraph 40(1)(c) of the Act before subparagraph (i) is replaced by the following:

  • (c) a judge of the Supreme Court of Newfoundland and Labrador resident in Labrador, the Supreme Court of Yukon, the Supreme Court of the Northwest Territories or the Nunavut Court of Justice who moves to a place of residence in one of the 10 provinces or in another territory during the period of two years

• (2) Paragraph 40(1)(d) of the Act is replaced by the following:

  • (d) a survivor or child, as defined in subsection 47(1), of a judge of the Supreme Court of Newfoundland and Labrador resident in Labrador, the Supreme Court of Yukon, the Supreme Court of the Northwest Territories or the Nunavut Court of Justice who dies while holding office as such, if the survivor or child lives with the judge at the time of the judge’s death and, within two years after the death, moves to a place of residence in one of the 10 provinces or in another territory;

• (3) Subsection 40(1.1) of the Act is replaced by the following:

  • Marginal note:Limitation

    (1.1) Paragraphs (1)(c) and (d) apply only in respect of

    • (a) a judge who resided in one of the 10 provinces or in another territory at the time of appointment to the Supreme Court of Yukon, the Supreme Court of the Northwest Territories or the Nunavut Court of Justice, as the case may be; or

    • (b) a judge of the Supreme Court of Newfoundland and Labrador resident in Labrador who at the time of appointment did not reside there.

• 221 (1) Section 43 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Annuity for former supernumerary judge

    (1.1) If a supernumerary judge to whom subsection (1) applies is appointed to a different court to perform only the duties of a judge, the annuity payable to the judge under section 42 is an annuity equal to two thirds of the salary annexed, at the time of his or her resignation, removal or attaining the age of retirement, to the office or position previously held by him or her of chief justice, senior associate chief justice, associate chief justice or senior judge.

• (2) Subsection 43(3) of the Act is replaced by the following:

  • Marginal note:Annuity — election under section 31.1

    (2.1) If the Chief Justice of the Court Martial Appeal Court of Canada, in accordance with section 31.1, has elected to cease to perform his or her duties as such and to perform only the duties of a judge, the annuity payable to him or her under section 42 is an annuity equal to two thirds of the salary annexed, at the time of his or her resignation, removal or attaining the age of retirement, to the office held by him or her immediately before his or her election, if he or she had continued in that office for at least five years or had continued in that office and any other office of chief justice for a total of at least five years.

  • Marginal note:Annuity payable to chief justice or senior judge

    (2.2) If a chief justice or a senior judge, as defined in subsection 22(3), is appointed to a different court to perform only the duties of a judge, the annuity payable to him or her under section 42 is an annuity equal to two thirds of the salary annexed, at the time of his or her resignation, removal or attaining the age of retirement, to the office of chief justice or position of senior judge, if he or she had continued in that office or position for at least five years or had continued in that office or position and any other office or position of chief justice or senior judge for at least five years.

  • Marginal note:Definition of chief justice and chief justice of a superior court of a province

    (3) In subsections (2) to (2.2), chief justice or chief justice of a superior court of a province means a chief justice, senior associate chief justice or associate chief justice of that court, or, if that court is constituted with divisions, of a division of that court.

  • Marginal note:Application of subsections (1) and (2)

    (4) Subsections (1) and (2) are deemed to have come into force on April 1, 2012.

222 Paragraph 44(1)(b) of the Act is replaced by the following:

223 The heading before section 52 of the French version of the Act is replaced by the following:

224 Subsection 52(1) of the Act is replaced by the following:

• 225 (1) The portion of subsection 52.14(3) of the French version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Partage des contributions

    (3) Sous réserve des paragraphes (3.1) et (4), dans le cas où le juge n’est pas admissible à une pension à la fin de la période visée par le partage, l’approbation par le ministre du partage des prestations de pension entraîne l’attribution à l’époux, ex-époux ou ancien conjoint de fait du juge d’une part des prestations de pension, constituée de l’une des sommes suivantes :

• (2) The portion of subsection 52.14(3.1) of the French version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Partage des contributions : pensionnaire infirme

    (3.1) Sous réserve du paragraphe (4), lorsque le ministre approuve le partage des prestations de pension d’un juge à qui a été accordée une pension pour cause d’infirmité mais qui n’était pas autrement admissible à une pension à la fin de la période visée par le partage, l’époux, ex-époux ou ancien conjoint de fait a droit à une partie des prestations de pension équivalant à l’une des sommes suivantes :

• (3) Paragraph 52.14(3.1)(a) of the Act is replaced by the following:

  • (a) an amount equal to 50% of the contributions that would have been made during the period described in subparagraph (2)(b)(i) if the judge had continued in office, on the basis of the salary annexed to the office held by the judge at the time the judge ceased to hold office, plus 50% of any interest payable on those contributions; or

• (4) Subsections 52.14(4) and (5) of the French version of the Act are replaced by the following:

  • Marginal note:Choix de l’époux, etc.

    (4) L’époux, ex-époux ou ancien conjoint de fait d’un juge qui a droit à une partie des cotisations de celui-ci aux termes des paragraphes (3) ou (3.1) peut choisir, selon les modalités réglementaires, de recevoir en échange de cette partie, au moment où le juge a droit à une pension — ou au moment où le juge aurait été admissible à une pension s’il n’avait pas démissionné ou été révoqué par suite d’une infirmité —, une part de la pension à laquelle le juge a ou aurait eu droit, déterminée conformément au paragraphe (1).

  • Marginal note:Décès du juge

    (5) Si le juge décède ou cesse d’exercer ses fonctions, notamment par mise à la retraite d’office, démission ou révocation, avant d’être admissible à une pension, l’époux, ex-époux ou ancien conjoint de fait qui a effectué le choix visé au paragraphe (4) reçoit plutôt sur-le-champ la partie des cotisations versées par le juge à laquelle il avait autrement droit conformément aux paragraphes (3) ou (3.1).

• 226 (1) Paragraph 52.22(a) of the French version of the Act is replaced by the following:

  • a) régir les modalités d’une demande, les renseignements à fournir dans la demande et les documents qui doivent l’accompagner;

• (2) Paragraphs 52.22(j) and (k) of the French version of the Act are replaced by the following:

  • j) régir, pour l’application du paragraphe 52.14(1), la valeur d’une pension attribuée pour une période visée par le partage;

  • k) régir, pour l’application des paragraphes 52.14(2) et (3.1), la date prévue pour la retraite du juge;

• (3) Paragraph 52.22(n) of the French version of the Act is replaced by the following:

  • n) prévoir, pour l’application de l’alinéa 52.14(6)b), la façon de déterminer la période pendant laquelle les intéressés ont cohabité;

• (4) Paragraph 52.22(r) of the French version of the Act is replaced by the following:

  • r) régir, pour l’application du paragraphe 52.15(2), la portion d’une pension attribuée pour une période visée par le partage;