Budget Implementation Act, 2016, No. 1 (S.C. 2016, c. 7)
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Assented to 2016-06-22
PART 3Amendments to the Excise Tax Act (Excise Measures), the Excise Act, 2001 and Other Related Texts (continued)
SOR/2003-288Stamping and Marking of Tobacco Products Regulations
78 (1) Subsection 4.1(2) of the Stamping and Marking of Tobacco Products Regulations is replaced by the following:
(2) Subject to subsection (3), if the amount referred to in paragraph (1)(a) is greater than $5 million, the amount of security for the purpose of subsection 25.1(3) of the Act is $5 million.
(2) Subsection (1) comes into force on the later of June 22, 2016 and the day on which this Act receives royal assent.
PART 4Various Measures
DIVISION 12015, c. 36, s. 41Federal Balanced Budget Act
Marginal note:Repeal
79 The Federal Balanced Budget Act, section 41 of chapter 36 of the Statutes of Canada, 2015, is deemed never to have come into force and is repealed.
DIVISION 22005, c. 21Canadian Forces Members and Veterans Re-establishment and Compensation Act
Amendments to the Act
80 Paragraph 11(1)(b) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following:
(b) has determined, based on an assessment of the veteran under subsection 10(1), that the veteran would not benefit from vocational rehabilitation as a result of their having a diminished earning capacity that is due to the physical or mental health problem in respect of which the rehabilitation services were approved.
81 The portion of subsection 18(4) of the Act before paragraph (b) is replaced by the following:
Marginal note:Continuation of benefit
(4) If the Minister determines that the veteran has a diminished earning capacity that is due to the physical or mental health problem for which the rehabilitation plan was developed, the earnings loss benefit continues to be payable to the veteran after the plan has been completed or cancelled until the earlier of
(a) the day on which the Minister determines that the veteran no longer has a diminished earning capacity that is due to that health problem, and
82 The description of A in subsection 19(1) of the Act is replaced by the following:
- A
- is 90% of the veteran’s imputed income for a month; and
83 Subsection 20(1) of the Act is replaced by the following:
Marginal note:Examination or assessment
20 (1) The Minister may, for the purpose of determining whether a veteran may continue to receive an earnings loss benefit, require a veteran who, as a result of a determination that they have a diminished earning capacity, is in receipt of an earnings loss benefit under section 18 — or would, but for their level of income, be in receipt of it — to undergo a medical examination or an assessment by a person specified by the Minister.
84 Subsection 23(1) of the Act is replaced by the following:
Marginal note:Amount of benefit
23 (1) Subject to the regulations, the monthly amount of an earnings loss benefit under section 22 that is payable in respect of a member or a veteran is 90% of the member’s or veteran’s imputed income for a month.
Marginal note:2011, c. 12, s. 8(1)
85 (1) Subparagraph 38(1)(b)(ii) of the Act is replaced by the following:
(ii) the disability award is not yet payable in accordance with section 53.
Marginal note:2011, c. 12, s. 8(2)
(2) Subsections 38(2) and (3) of the Act are replaced by the following:
Marginal note:Amount of allowance
(2) The Minister shall determine the amount of the career impact allowance that may be paid to the veteran in a year, taking into account the potential impact of the permanent and severe impairment on the veteran’s career advancement opportunities. The minimum career impact allowance shall be the amount set out in item 1, column 2, of Schedule 2, and the maximum career impact allowance shall be the amount set out in item 2, column 2.
Marginal note:Diminished earning capacity
(3) The Minister may, on application, increase the career impact allowance that may be paid under subsection (2) by the amount set out in item 2.1, column 2, of Schedule 2, if the Minister determines that the veteran has a diminished earning capacity.
86 Subsection 40(2) of the English version of the Act is replaced by the following:
Marginal note:Non-compliance
(2) If a veteran who is required by the Minister to undergo a medical examination or an assessment fails without reasonable excuse to do so, the Minister may cancel the career impact allowance.
87 (1) Paragraph 41(b) of the Act is replaced by the following:
(b) respecting what constitutes a barrier to re-establishment in civilian life and a diminished earning capacity;
(2) Paragraph 41(g) of the French version of the Act is replaced by the following:
g) concernant, pour l’application de l’article 38, ce qui constitue une déficience grave et permanente et la méthode pour établir l’existence et l’ampleur d’une telle déficience chez le vétéran.
88 The description of B in subsection 52(1) of the Act is replaced by the following:
- B
- is the amount set out in column 3 of Schedule 3 that corresponds to what was, immediately before the disability award becomes payable, the member’s or veteran’s extent of disability, as set out in column 2 of that Schedule, in respect of the aggregate of all of the member’s or veteran’s disability assessments and deemed disability assessments under this Act.
89 Section 53 of the Act is replaced by the following:
Marginal note:When award payable
53 A disability award under section 45, 47 or 48 becomes payable when both of the following conditions are met:
(a) in the opinion of the Minister, the disability has stabilized;
(b) an assessment of the extent of the disability has been made.
90 The Act is amended by adding the following after section 94:
Marginal note:Transitional provisions — April 1, 2017
94.01 The Governor in Council may make regulations
(a) respecting the provision of information or documents to the Minister by a person who may be entitled to an amount under any of sections 100 to 103 of the Budget Implementation Act, 2016, No. 1; and
(b) providing for the reimbursement of fees for financial advice obtained by a person in relation to an amount that is paid or payable to them under any of sections 100 to 103 of that Act.
91 Section 98 of the Act is repealed.
92 Schedule 1 to the Act is amended by replacing the references after the heading “SCHEDULE 1” with the following:
(Section 37 and paragraphs 41(d) and 94(c))
Marginal note:2015, c. 36, s. 224
93 Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following:
(Subsections 38(2) and (3), section 44.2, subsection 58(1), sections 61 and 65.2 and paragraph 94(c))
Marginal note:2011, c. 12, s. 19
94 The portion of item 2.1 of Schedule 2 to the Act in column 1 is replaced by the following:
Career impact allowance supplement for diminished earning capacity
95 The portion of item 3 of Schedule 2 to the Act in column 2 is replaced by the following:
360,000.00 (lump sum)
96 Schedule 3 to the Act is replaced by the Schedule 3 set out in Schedule 1 to this Act.
Marginal note:Replacement of “permanent impairment allowance”
97 The Act is amended by replacing “permanent impairment allowance” with “career impact allowance” in the following provisions:
(a) the definition compensation in subsection 2(1);
(b) the heading before section 38;
(c) the portion of subsection 38(1) before paragraph (a) and subsection (1.1);
(d) the portion of section 39 before paragraph (a);
(e) subsection 40(1);
(f) the description of B in subsection 40.1(4);
(g) the description of B in subsection 40.2(4);
(h) subsection 40.5(1);
(i) the portion of subsection 88(4) before paragraph (a);
(j) paragraph 94(e); and
(k) items 1 and 2 of Schedule 2.
Transitional Provisions
Earnings Loss Benefit
Marginal note:Period before October 1, 2016
98 (1) For greater certainty, the amount of an earnings loss benefit that is payable in respect of a period before October 1, 2016 is to be determined in accordance with subsection 19(1) or 23(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act and the regulations made under subsection 19(2) or 23(4) of that Act, as those provisions of that Act and those regulations read during the period in respect of which the benefit is payable, regardless of the date on which the benefit is paid.
Marginal note:Period after September 30, 2016
(2) The amount of an earnings loss benefit that is payable in respect of a period after September 30, 2016 is to be determined as if subsections 19(1) and 23(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act and the regulations made under subsections 19(2) and 23(4) of that Act — as those provisions of that Act and those regulations read during the period in respect of which the benefit is payable — had been in force since April 1, 2006, regardless of whether or not the veteran or the member’s or veteran’s survivor or orphan was in receipt of an earnings loss benefit before October 1, 2016.
Disability Award and Death Benefit
Marginal note:Definitions
99 The following definitions apply in this section and sections 100 to 111.
- Act
Act means the Canadian Forces Members and Veterans Re-establishment and Compensation Act. (Loi)
- dependent child
dependent child has the same meaning as in subsection 2(1) of the Act. (enfant à charge)
- Minister
Minister means the Minister of Veterans Affairs. (ministre)
- survivor
survivor has the same meaning as in subsection 2(1) of the Act. (survivant)
Marginal note:Member or veteran who received disability award
100 (1) The Minister must pay to a member or a veteran who received, in whole or in part, a disability award under section 45, 47 or 48 of the Act before April 1, 2017, and who is alive on April 1, 2017, an amount determined in accordance with the formula
A − B
where
- A
- is the amount set out in column 3 of Schedule 3 to the Act, as that Schedule read on April 1, 2017, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2, for which the disability award was received, reduced — for every calendar year from 2016 until the year in which the disability award was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amounts set out in Schedule 3 to the Act are periodically adjusted; and
- B
- is the amount of the disability award that was payable to the member or the veteran under subsection 52(1) of the Act.
Marginal note:Death of member or veteran before amount paid
(2) If the member or veteran dies before the amount is paid under subsection (1), the Minister must pay that amount, in accordance with section 55 of the Act, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child.
Marginal note:Death of member or veteran before April 1, 2017
101 If a member or a veteran who received, in whole or in part, a disability award under section 45, 47 or 48 of the Act before April 1, 2017 dies before that day, the Minister must pay, in accordance with section 55 of the Act, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child — if that survivor or person is alive on April 1, 2017 — an amount determined in accordance with the formula
A − B
where
- A
- is the amount set out in column 3 of Schedule 3 to the Act, as that Schedule read on April 1, 2017, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2, for which the disability award was received, reduced — for every calendar year from 2016 until the year in which the disability award was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amounts set out in Schedule 3 to the Act are periodically adjusted; and
- B
- is the amount of the disability award that was payable to the member or the veteran under subsection 52(1) of the Act.
Marginal note:Disability award received by survivor or dependent child
102 The Minister must pay, in accordance with section 55 of the Act, to a person who received a disability award under subsection 50(1) or (2) of the Act before April 1, 2017, and who is alive on April 1, 2017, an amount determined in accordance with the formula
A − B
where
- A
- is the amount set out in column 3 of Schedule 3 to the Act, as that Schedule read on April 1, 2017, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2, for which the disability award was received, reduced — for every calendar year from 2016 until the year in which the disability award was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amounts set out in Schedule 3 to the Act are periodically adjusted; and
- B
- is the amount of the disability award that was payable under subsection 52(1) of the Act.
Marginal note:Death benefit
103 The Minister must pay, in accordance with section 59 of the Act, to a person who received a death benefit under section 57 of the Act before April 1, 2017, and who is alive on April 1, 2017, an amount determined in accordance with the formula
A − B
where
- A
- is the amount set out in item 3, column 2, of Schedule 2 to the Act, as that Schedule read on April 1, 2017, reduced — for every calendar year from 2016 until the year in which the death benefit was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amount set out in item 3, column 2, is periodically adjusted; and
- B
- is the amount of the death benefit that was payable under subsection 58(1) of the Act.
Marginal note:Application
104 Sections 100 to 102 apply in respect of each disability award received by or in respect of a member or a veteran.
Marginal note:Amount of award or benefit equal to zero
105 For the purposes of sections 100 to 103, a person is considered to have received a disability award or a death benefit even if the amount that was paid to them was equal to zero.
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