Budget 2025 Implementation Act, No. 1 (S.C. 2026, c. 3)
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Assented to 2026-03-26
PART 42003, c. 15, s. 67First Nations Goods and Services Tax Act (continued)
Amendments to the Act (continued)
187 The Act is amended by adding, after Schedule 2, the Schedule 3 set out in Schedule 1 to this Act.
188 The French version of the Act is amended by replacing “administré” with “appliqué” in the following provisions:
(a) subparagraphs 4(9)(a)(ii) and (b)(i);
(b) paragraph 5(2)(f) and subsection 5(5); and
(c) section 16.
Consequential Amendments
R.S., c. E-15Excise Tax Act
189 Subparagraph 295(5)(d)(iv.2) of the Excise Tax Act is replaced by the following:
(iv.2) to a person authorized by the governing body of a first nation listed in a schedule to the First Nations Goods and Services Tax Act solely for the purposes of the formulation, evaluation or initial implementation of fiscal policy relating to a tax referred to in that Act,
R.S., c. F-8; 1995, c. 17, s. 45(1)Federal-Provincial Fiscal Arrangements Act
190 The definition First Nation law in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act is replaced by the following:
- First Nation law
First Nation law has the meaning assigned by subsection 11(1), 12(1), 39(1) or 40(1) of the First Nations Goods and Services Tax Act; (texte législatif autochtone)
PART 5Various Measures
DIVISION 1High-Speed Rail Network Act
Enactment of Act
Marginal note:Enactment
191 The High-Speed Rail Network Act is enacted as follows:
An Act respecting the high-speed rail network
Alternative Title
Marginal note:Alternative title
1 This Act may be cited as the High-Speed Rail Network Act.
Interpretation
Marginal note:Definitions
2 The following definitions apply in this Act.
- appropriate Minister
appropriate Minister has the meaning assigned by paragraph (a) of the definition Minister in subsection 2(1) of the Expropriation Act. (ministre compétent)
- Corporation
Corporation means the subsidiary of VIA Rail Canada Inc. incorporated under the Canada Business Corporations Act on November 29, 2022 with the corporate name VIA HFR - VIA TGF Inc. or its assign or successor. (Société)
- Crown
Crown has the same meaning as in subsection 2(1) of the Expropriation Act. (Couronne)
- expropriated
expropriated has the same meaning as in subsection 2(1) of the Expropriation Act. (exproprié)
- high-speed rail network
high-speed rail network means the rail network that allows for the carrying of passengers at high speed between Quebec and Ontario. (réseau ferroviaire à grande vitesse)
- Indigenous knowledge
Indigenous knowledge means the Indigenous knowledge of the Indigenous peoples of Canada. (connaissances autochtones)
- Indigenous peoples of Canada
Indigenous peoples of Canada has the meaning assigned by the definition aboriginal peoples of Canada in subsection 35(2) of the Constitution Act, 1982. (peuples autochtones du Canada)
- interest or right required for the high-speed rail network
interest or right required for the high-speed rail network means an interest in land or immovable real right that the Corporation requires for the purpose of a railway that is to be part of the high-speed rail network. (droit ou intérêt requis pour le réseau ferroviaire à grande vitesse)
- land
land has the same meaning as in subsection 2(1) of the Expropriation Act. (bien-fonds)
- Minister
Minister means the Minister of Transport. (ministre)
- occupant
occupant means
(a) a person who occupies land and has an immovable real right in the land other than ownership;
(b) a person, other than a lessee, who occupies land and has a lesser interest than an interest in fee simple in the land; or
(c) a person, other than a lessee, who occupies land with the permission of the owner of the land. (occupant)
- owner
owner means, in respect of land in Canada elsewhere than in Quebec, an owner in fee simple. (propriétaire)
- railway
railway has the same meaning as in section 87 of the Canada Transportation Act. (chemin de fer)
- registered
registered has the meaning assigned by the definition register in subsection 2(1) of the Expropriation Act. (enregistrer)
- registrar
registrar has the same meaning as in subsection 2(1) of the Expropriation Act. (registrateur)
Marginal note:Interpretation
3 For the purposes of the definition interest or right required for the high-speed rail network in section 2, of paragraph 7(b) and of sections 17 to 23,
(a) an interest in land relates to any land in Canada elsewhere than in Quebec;
(b) an immovable real right relates to any land in Quebec and includes the right of a lessee of the land;
(c) an owner of an interest is a person who has a right, estate or interest in any land in Canada elsewhere than in Quebec; and
(d) a holder of a right is a person who has a right in any land in Quebec, including a lessee of the land.
Declaration
Marginal note:General advantage of Canada
4 The railways constructed to be part of the high-speed rail network are declared to be works for the general advantage of Canada.
Approval
Marginal note:Construction deemed approved
5 (1) The construction of the railway lines that are to be part of the high-speed rail network is deemed to have been approved by the Canadian Transportation Agency under section 98 of the Canada Transportation Act.
Marginal note:Agency not authorized to review, rescind, etc.
(2) Despite section 32 of the Canada Transportation Act, the Canadian Transportation Agency is not authorized to review, rescind or vary the approval referred to in subsection (1).
Impact Assessments
Marginal note:Designated project
6 (1) The construction, operation, decommissioning and abandonment of the high-speed rail network do not constitute a designated project, as defined in section 2 of the Impact Assessment Act, for the purposes of that Act.
Marginal note:Segments
(2) However, the construction, operation, decommissioning and abandonment of each segment of the high-speed rail network, including any incidental physical activity, constitute a designated project, as defined in section 2 of the Impact Assessment Act, whether or not the segment requires a total of 50 km or more of new right of way, as defined in subsection 1(1) of the Physical Activities Regulations.
Marginal note:Non-application
7 Section 8 of the Impact Assessment Act does not apply to the exercise of the following powers or the performance of the following duties and functions for the purpose of carrying out a designated project referred to in subsection 6(2):
(a) the powers, duties and functions referred to in sections 12 and 14 to 16;
(b) the powers, duties and functions conferred under an Act of Parliament that are related to the expropriation of an interest in land or immovable real right; and
(c) the powers, duties and functions conferred under an Act of Parliament, other than this Act, that are related to the acquisition of land other than by expropriation.
Right of First Refusal
Marginal note:Notice of right of first refusal
8 (1) If the Corporation is of the opinion that it may require land for the purpose of a railway that is to be part of the high-speed rail network, it may cause a notice of right of first refusal to be registered in the office of the registrar for the county, district or registration division in which the land is situated.
Marginal note:Content
(2) The notice of right of first refusal must be signed by the Corporation and include
(a) a description of the land that is subject to the notice;
(b) a statement that the Corporation may require the land for the purpose of the high-speed rail network;
(c) a statement of the owner of the land’s and Corporation’s obligations under section 9;
(d) a statement of the rule set out in section 10; and
(e) a recommendation that the owner of the land include in any agreement of purchase and sale entered into with a third party with respect to the land a statement that the land is subject to a notice of right of first refusal registered under subsection (1).
Marginal note:Copy of notice sent
(3) The Corporation must, as soon as feasible after the notice is registered, cause a copy of the notice to be sent by registered mail or by email to the owner of the land that is subject to the notice.
Marginal note:Term
(4) The notice takes effect on the day on which it is registered and ceases to have effect on the earliest of
(a) the day on which the land that is subject to the notice, or a part of that land, is acquired, other than by expropriation, by the Corporation,
(b) the day on which the land is expropriated,
(c) the day on which a notice of abandonment of the intention to expropriate the land is registered under paragraph 12(1)(b) of the Expropriation Act,
(d) the date of the notice sent under paragraph 9(3)(b), or
(e) the eighth anniversary of the day on which the notice of right of first refusal is registered.
Marginal note:Effect of notice
9 (1) If the owner of land that is subject to a notice of right of first refusal registered under subsection 8(1) accepts an offer from a third party to purchase the land, the owner must, as soon as feasible after accepting the offer, provide the Corporation with a copy of the signed agreement of purchase and sale in order that the Corporation may exercise its right of first refusal to purchase the land at the price specified in the agreement.
Marginal note:Confidentiality
(2) The Corporation must treat the copy of the signed agreement of purchase and sale as confidential.
Marginal note:Corporation’s response
(3) The Corporation must, within 60 days after the day on which it receives the copy of the signed agreement of purchase and sale,
(a) send, by registered mail or by email, the owner a notice that it is exercising its right of first refusal; or
(b) cause the notice of right of first refusal to be deleted from the office in which it was registered and send, by registered mail or by email, the owner a notice that it is not exercising its right of first refusal and that it has taken the steps necessary to have the notice of right of first refusal deleted.
Marginal note:Compensation
(4) If the Corporation exercises its right of first refusal, it must pay to the third party an amount equal to any expenses that were, in the opinion of the Corporation, reasonably incurred by the third party in the course of negotiating the agreement of purchase and sale that it entered into with the owner.
Marginal note:Void or null
10 (1) Any sale, to a third party other than the Corporation, of land that is subject to a notice of right of first refusal registered under subsection 8(1) is void or, in Quebec, null.
Marginal note:Non-application
(2) Subsection (1) does not apply to the sale of land under an agreement of purchase and sale entered into before the notice is registered.
Marginal note:Deleting notice — ceases to have effect
11 If the notice of right of first refusal ceases to have effect on the eighth anniversary of the day on which it is registered, the Corporation must, as soon as feasible after the notice ceases to have effect, cause the notice to be deleted from the office in which it was registered and send, by registered mail or by email, the owner of the land a notice that it has taken the steps necessary to cause the notice to be deleted.
Prohibition on Work
Marginal note:Notice of prohibition on work
12 (1) If the Corporation is of the opinion that land that it may require for the purpose of a railway that is to be part of the high-speed rail network should be subject to a notice of prohibition on work, it may request that the Minister have such a notice registered in the office of the registrar for the county, district or registration division in which the land is situated.
Marginal note:Minister
(2) If, after considering, among other things, the Corporation’s request, the Minister is of the opinion that the land should be subject to a notice of prohibition on work, the Minister must request that the appropriate Minister cause such a notice to be registered in that office.
Marginal note:Appropriate Minister
(3) On receiving the request from the Minister, the appropriate Minister must cause a notice of prohibition on work to be registered in that office.
Marginal note:Content of notice
(4) A notice of prohibition on work must be signed by the appropriate Minister and include
(a) a description of the land that is subject to the notice;
(b) a statement that the Corporation may require the land for the purpose of the high-speed rail network;
(c) a statement of the owner of the land’s obligation under subsection (6);
(d) a statement of the prohibition set out in section 13; and
(e) a statement of the rule set out in section 23.
Marginal note:Copy of notice sent
(5) The appropriate Minister must, as soon as feasible after a notice of prohibition on work is registered, cause a copy of the notice to be sent by registered mail or by email to the owner of the land that is subject to the notice.
Marginal note:Owner’s obligation
(6) The owner of the land must, as soon as feasible after receiving a copy of the notice, provide the appropriate Minister with the name and contact information of any lessee or occupant of the land. If there is a new lessee or occupant before the notice ceases to have effect, the owner must, as soon as possible, provide the appropriate Minister with their name and contact information.
Marginal note:Copy of notice sent — lessee and occupant
(7) On receiving the name and contact information of any lessee or occupant, the appropriate Minister must cause a copy of the notice to be sent by registered mail or by email to the lessee or occupant.
Marginal note:Term
(8) A notice of prohibition on work takes effect on the day on which it is registered and ceases to have effect on the earliest of
(a) the day on which the land that is subject to the notice, or a part of that land, is acquired, other than by expropriation, by the Corporation,
(b) the day on which the land is expropriated,
(c) the day on which a notice of abandonment of the intention to expropriate the land is registered under paragraph 12(1)(b) of the Expropriation Act,
(d) the date of the notice sent under subsection 15(1), or
(e) the fourth anniversary of the day on which the notice of prohibition on work is registered.
Marginal note:Prohibition
13 An owner of land that is subject to a notice of prohibition on work and any lessee or occupant of that land must not undertake or cause to be undertaken any work to the land, other than work to prevent the normal deterioration of the land or to maintain its normal functional state. However, work begun before the notice is registered may be completed.
Marginal note:Entry for verification or appraisal
14 (1) If a notice of prohibition on work is registered, any person authorized in writing by the appropriate Minister may, at any reasonable time on notice to any person in or on the land that is subject to the notice, enter into or on that land for the purpose of verifying compliance with section 13 or for the purpose of making an appraisal of the value of the land.
Marginal note:Offence
(2) Everyone who prevents any person from or obstructs or hinders any person in doing anything that they are authorized by subsection (1) to do is guilty of an offence punishable on summary conviction.
Marginal note:Due diligence defence
(3) A person is not to be found guilty of an offence under subsection (2) if they establish that they exercised due diligence to prevent the commission of the offence.
Marginal note:Deleting notice
15 (1) If the Minister notifies the appropriate Minister that the Corporation is of the opinion that land that is subject to a notice of prohibition on work should no longer be subject to the notice, the appropriate Minister must, as soon as feasible, cause the notice to be deleted from the office in which it was registered and send, by registered mail or by email, the owner of the land and any lessee or occupant who received a copy of the notice under subsection 12(7) a notice that the appropriate Minister has taken the steps necessary to cause the notice of prohibition on work to be deleted.
Marginal note:Deleting notice — ceases to have effect
(2) If the notice of prohibition on work ceases to have effect on the fourth anniversary of the day on which it is registered, the appropriate Minister must, as soon as feasible after the notice ceases to have effect, cause the notice to be deleted from the office in which it was registered and send, by registered mail or by email, the owner and any lessee or occupant who received a copy of the notice under subsection 12(7) a notice that the appropriate Minister has taken the steps necessary to cause the notice of prohibition on work to be deleted.
Marginal note:Compensation
16 (1) If the notice of prohibition on work ceases to have effect on the fourth anniversary of the day on which it is registered or on the date of the notice sent under subsection 15(1), the Crown must pay to any person who was — at the time the notice of prohibition on work is registered — an owner of the land that is subject to the notice or a lessee or occupant of that land the amount of any actual loss sustained by them during the period that begins on the day on which the notice is registered and ends on the day before the day on which it ceases to have effect, as a result of the notice having been registered, if the owner, lessee or occupant
(a) submits to the appropriate Minister a claim, in writing, for compensation within one year from the date on which the notice ceases to have effect; and
(b) provides that Minister with information in support of their claim.
Marginal note:Costs
(2) If the Crown pays compensation to an owner, lessee or occupant under subsection (1), it must pay the owner, lessee or occupant an amount equal to the legal, appraisal and other costs that, in the opinion of the Crown, they reasonably incurred in asserting their claim for that compensation.
Expropriation
Marginal note:Deemed railway company
17 (1) The Corporation is deemed to be a railway company, as defined in section 87 of the Canada Transportation Act, for the purposes of section 4.1 of the Expropriation Act.
Marginal note:Previous attempt to purchase not required
(2) Despite subsection 4.1(1) of the Expropriation Act, the Corporation is not required to have attempted to purchase an interest or right required for the high-speed rail network before it requests to have the interest or right expropriated.
Marginal note:Expropriation
(3) Despite subsections 4.1(2) and (3) of the Expropriation Act, if the Minister is of the opinion that an interest in land or an immovable real right is required by the Corporation for the purpose of a railway that is to be part of the high-speed rail network, the appropriate Minister
(a) is deemed to be of the opinion that the interest or right is required by the Crown for a public work or other public purpose; and
(b) must have the interest in land or immovable real right expropriated.
Marginal note:Non-application
18 (1) Sections 8 and 11 of the Expropriation Act do not apply in respect of a notice of intention to expropriate an interest or right required for the high-speed rail network.
Marginal note:Non-application — objections
(2) Sections 9 and 10 of the Expropriation Act do not apply in respect of objections to an intended expropriation of an interest or right required for the high-speed rail network.
Marginal note:Appropriate Minister’s obligations
19 (1) If a notice of intention to expropriate an interest or right required for the high-speed rail network is registered under subsection 5(2) of the Expropriation Act, the appropriate Minister must
(a) cause a copy of the notice of intention to expropriate to be sent by registered mail or by email to each of the persons whose names are set out in the report of the Attorney General of Canada referred to in subsection 5(2) of that Act, as soon as feasible after the registration of that notice;
(b) cause the notice of intention to expropriate, or an abbreviated form of that notice, to be published in the Canada Gazette, immediately after causing a copy of the notice of intention to expropriate to be sent under paragraph (a); and
(c) immediately after the notice is published under paragraph (b), cause a copy of it to be published in at least one issue of a publication, if any, in general circulation within the area in which the land is situated or otherwise make it available to the public.
Marginal note:Abbreviated notice of intention
(2) The abbreviated form of the notice of intention to expropriate must include
(a) a statement that a notice of intention to expropriate was registered;
(b) the date on which the notice of intention to expropriate was registered and its registration number;
(c) the name of the city, town, municipality or other organized district in which the land that is subject to the notice of intention to expropriate is situated; and
(d) any additional information that the appropriate Minister considers appropriate.
Marginal note:Statement of right to object
(3) Both forms of a notice of intention to expropriate must also include a statement of a person’s right to object under section 21 and the manner in which the person may exercise that right.
Marginal note:Omission, misstatement or erroneous description
20 If a notice of intention to expropriate an interest or right required for the high-speed rail network, or an abbreviated form of that notice, published in the Canada Gazette contains an omission, misstatement or erroneous description, the appropriate Minister may cause a corrected notice to be published in the Canada Gazette, in which case the corrected notice is deemed to have been published on the day on which the original notice was published.
Marginal note:Objections
21 Any person who objects to an intended expropriation of an interest or right required for the high-speed rail network may, within 30 days after the day on which the notice, or an abbreviated form of that notice, is published in the Canada Gazette, serve on the appropriate Minister an objection in writing stating their name and address and indicating the nature of their objection, the grounds on which it is based and the nature of their interest in the matter of the intended expropriation.
Marginal note:Confirmation or abandonment of intention
22 (1) If the appropriate Minister caused a notice of intention to expropriate an interest or right required for the high-speed rail network, or an abbreviated form of that notice, to be published in the Canada Gazette, that Minister may, after the expiry of the period referred to in section 21, confirm the intention under section 14 of the Expropriation Act or abandon the intention.
Marginal note:Reasons
(2) If the appropriate Minister confirms the intention, they must, on the written request of a person who served an objection on them, provide the person with a statement of the appropriate Minister’s reasons for not giving effect to the objection.
Marginal note:Deemed abandonment of intention
(3) If the appropriate Minister has not confirmed the intention within two years from the day on which the notice, or an abbreviated form of that notice, is published in the Canada Gazette, the appropriate Minister is deemed to have abandoned the intention.
Marginal note:More limited interest or right
(4) If, at the time of confirming the intention, the appropriate Minister is of the opinion that a more limited interest or right is required by the Crown for a railway that is to be a part of the high-speed rail network, that Minister may confirm the intention to expropriate the more limited interest or right under section 14 of the Expropriation Act, in which case that Minister is deemed to have abandoned the intention to expropriate the remainder of the interest or right.
Marginal note:Notice of right of first refusal
(5) If a notice of abandonment of the intention to expropriate land is registered under paragraph 12(1)(b) of the Expropriation Act and that land is subject to a notice of right of first refusal registered under subsection 8(1), the Corporation must cause the notice of right of first refusal to be deleted from the office in which it was registered and send, by registered mail or by email, to the owner of the land a notice that it has taken the steps necessary to cause that notice to be deleted.
Marginal note:Notice of prohibition on work
(6) If a notice of abandonment of the intention to expropriate land is registered under paragraph 12(1)(b) of the Expropriation Act and the land is subject to a notice of prohibition on work, the appropriate Minister must cause the notice of prohibition on work to be deleted from the office in which it was registered and send, by registered mail or by email, the owner of the land and any lessee or occupant who received a copy of the notice under subsection 12(7) a notice that the appropriate Minister has taken the steps necessary to cause the notice of prohibition on work to be deleted.
Marginal note:Market value — exceptions
23 In determining, under section 26 of the Expropriation Act, the value of an expropriated interest or right, as defined in subsection 2(1) of that Act, no account is to be taken of any increase in the value of that expropriated interest or right resulting from work undertaken in contravention of section 13.
Property of the Corporation
Marginal note:Disposal or lease
24 Subsection 99(2) of the Financial Administration Act does not apply in respect of any sale or other disposal or lease of property held by the Corporation.
Indigenous Knowledge
Marginal note:Confidentiality
25 (1) Any Indigenous knowledge that is provided to the Minister, the appropriate Minister or the Corporation in relation to the high-speed rail network in confidence is confidential and must not knowingly be, or be permitted to be, disclosed without written consent.
Marginal note:Exception
(2) Despite subsection (1), the Indigenous knowledge referred to in that subsection may be disclosed if
(a) it is publicly available; or
(b) the disclosure is necessary for the purposes of procedural fairness and natural justice or for use in legal proceedings.
Marginal note:Consultation
(3) Before disclosing Indigenous knowledge under paragraph (2)(b) for the purposes of procedural fairness and natural justice, the Minister, the appropriate Minister or the Corporation, as the case may be, must consult the individual or entity who provided the Indigenous knowledge and the individual or entity to whom it is proposed to be disclosed about the scope of the proposed disclosure and potential conditions that may be imposed under subsection (4).
Marginal note:Further disclosure
(4) The Minister, the appropriate Minister or the Corporation, as the case may be, may, having regard to the consultation referred to in subsection (3), impose conditions with respect to the disclosure of the Indigenous knowledge by any individual or entity to whom it is disclosed under paragraph (2)(b) for the purposes of procedural fairness and natural justice.
Marginal note:Duty to comply
(5) The individual or entity must comply with any conditions imposed by the Minister, the appropriate Minister or the Corporation.
Marginal note:Immunity
(6) Despite any other Act of Parliament, the Minister, the appropriate Minister or the Corporation — or any person acting on behalf of, or under the direction of any of them — and the Crown, in respect of the disclosure of any Indigenous knowledge under this Act or any consequences that flow from that disclosure, do not incur
(a) civil liability, unless it is established that they acted in bad faith; or
(b) criminal liability, unless it is shown that their conduct was not reasonable in the circumstances.
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