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Version of document from 2024-04-01 to 2024-05-14:

Budget Implementation Act, 2018, No. 1

S.C. 2018, c. 12

Assented to 2018-06-21

An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

Marginal note:Short title

 This Act may be cited as the Budget Implementation Act, 2018, No. 1.

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

Income Tax Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

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 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

Deemed Coming into Force

Marginal note:Definition of eligible individual

 Subparagraph (e)(v) of the definition eligible individual in section 122.6 of the Act, as enacted by subsection 28(1) of the Budget Implementation Act, 2016, No. 1, is deemed to have come into force on January 1, 2005.

An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act

 [Amendment]

 [Amendment]

Budget Implementation Act, 2017, No. 1

 [Amendments]

Income Tax Regulations

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

PART 2Amendments to the Excise Act, 2001 (Tobacco Taxation) and to Related Legislation

Excise Act, 2001

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

Economic Action Plan 2014 Act, No. 1

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

Economic Action Plan 2014 Act, No. 2

 [Amendment]

 [Amendment]

Budget Implementation Act, 2017, No. 1

 [Amendments]

Application

 [Related Provision]

PART 3Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts

Coordination with the Cannabis Act

  •  (1) If Bill C-45, introduced in the 1st session of the 42nd Parliament and entitled the Cannabis Act (referred to in this section and section 118 as the “other Act”), receives royal assent, then for the purposes of this section and sections 117 and 118, commencement day means the day on which subsection 204(1) of the other Act comes into force.

  • (2) If the other Act receives royal assent, then sections 69 to 78, subsection 79(1), section 84, subsection 85(2), sections 87, 89 to 106 and 108 to 113 and subsection 115(1) come into force on the first day on which both this Act and the other Act have received royal assent.

  • (3) Despite subsection (2), if the other Act receives royal assent, then sections 158.02, 158.09 to 158.12, 158.15 and 158.16 of the Excise Act, 2001, as enacted by section 73, come into force on commencement day.

  • (4) If the other Act receives royal assent, then subsection 79(2), sections 80 to 83, subsections 85(1) and (3), sections 86, 88, 107 and 114, subsection 115(2) and section 116 come into force on commencement day.

Excise Act, 2001

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

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 [Amendments]

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 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

Excise Tax Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

Amendments to Various Regulations

Postal Imports Remission Order

 [Amendments]

Courier Imports Remission Order

 [Amendments]

Public Service Body Rebate (GST/HST) Regulations

 [Amendment]

Regulations Respecting Excise Licences and Registrations

 [Amendments]

Regulations Respecting the Possession of Tobacco Products That Are Not Stamped

 [Amendment]

 [Amendment]

Stamping and Marking of Tobacco Products Regulations

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

Tobacco Products Labelling Regulations (Cigarettes and Little Cigars)

 [Amendment]

Consequential Amendments

Criminal Code

 [Amendments]

Customs Act

 [Amendments]

 [Amendment]

Application

 [Related Provisions]

Transitional Provision

 [Transitional Provision]

Amendment to the Federal-Provincial Fiscal Arrangements Act

 [Amendment]

PART 4Canadian Forces Members and Veterans

Pension Act

 [Amendment]

 [Amendments]

 [Amendment]

Veterans Well-being Act

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

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 [Amendment]

Transitional Provisions

Definitions

 [Transitional Provision]

Rehabilitation Services and Vocational Assistance

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

Canadian Forces Income Support Benefit

 [Transitional Provision]

 [Transitional Provision]

Pain and Suffering Compensation

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

Consequential Amendments

Children of Deceased Veterans Education Assistance Act

 [Amendment]

Department of Veterans Affairs Act

 [Amendment]

Veterans Review and Appeal Board Act

 [Amendment]

 [Amendments]

Economic Action Plan 2014 Act, No. 1

 [Amendments]

Budget Implementation Act, 2016, No. 1

 [Amendment]

 [Amendment]

Coming into Force

Marginal note:April 1, 2019

  •  (1) Subject to subsection (2), the provisions of this Part come into force on April 1, 2019.

  • Marginal note:April 1, 2024

    (2) Section 128, subsections 129(2) and (4) and sections 167 to 169 come into force on April 1, 2024.

PART 5Greenhouse Gas Pollution Pricing Act

Enactment of Act

Marginal note:Enactment

 The Greenhouse Gas Pollution Pricing Act, whose text is as follows and whose Schedules 1 to 4 are set out in Schedule 4 to this Act, is enacted:

[See Greenhouse Gas Pollution Pricing Act]

Making of Regulations

Marginal note:Making

Consequential Amendments

Access to Information Act

 [Amendment]

Tax Court of Canada Act

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

Canada Revenue Agency Act

 [Amendment]

Environmental Violations Administrative Monetary Penalties Act

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

Coordinating Amendment

 [Amendment]

PART 6Various Measures

DIVISION 1Financial Administration Act

 [Amendments]

 [Amendment]

 [Amendment]

DIVISION 2Canada Deposit Insurance Corporation Act

Amendments to the Act

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

Coming into Force

Marginal note:Order in council

  • Footnote * (1) Subject to subsection (2), this Division comes into force on a day to be fixed by order of the Governor in Council.

  • Marginal note:Order in council

    (2) Section 203, subsection 204(2), section 206 and subsections 211(1) and (3) to (5) come into force on a day to be fixed by order of the Governor in Council.

    • Return to footnote *[Note: Section 203, subsection 204(2), section 206 and subsections 211(1) and (3) to (5) in force April 30, 2020, see SI/2019-17; Division 2, other than section 203, subsection 204(2), section 206 and subsections 211(1) and (3) to (5) in force April 30, 2022, see SI/2019-17, as amended by SI/2020-36.]

DIVISION 3Federal-Provincial Fiscal Arrangements Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

DIVISION 4Securities Issued or Guaranteed by Foreign Governments

Bank of Canada Act

 [Amendment]

Coming into Force

Marginal note:Order in council

Footnote * Section 220 comes into force on a day to be fixed by order of the Governor in Council, which may not be earlier than the day — if ever — on which the United Kingdom ceases to be a member state of the European Union.

DIVISION 5Exchange Fund Account

Currency Act

 [Amendment]

 [Amendment]

 [Amendment]

DIVISION 6Bank Notes

Bank of Canada Act

 [Amendment]

 [Amendment]

Currency Act

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

DIVISION 7Payment Clearing and Settlement

SUBDIVISION AResolution

Amendments to the Payment Clearing and Settlement Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

Consequential Amendment to the Canadian Payments Act

 [Amendment]

Coming into Force

Marginal note:Order in council

Footnote * This Subdivision comes into force on a day to be fixed by order of the Governor in Council.

SUBDIVISION BOversight Information

Amendments to the Payment Clearing and Settlement Act

 [Amendment]

 [Amendment]

 [Amendment]

Coordinating Amendment

 [Amendment]

Coming into Force

Marginal note:Order in council

Footnote * This Subdivision, other than section 243, comes into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote *[Note: Subdivision B, other than section 243, in force June 23, 2019, see SI/2019-48.]

DIVISION 8Canadian International Trade Tribunal Act

 [Amendments]

 [Amendment]

DIVISION 9Canadian High Arctic Research Station and Application of an Order in Nunavut

Canadian High Arctic Research Station Act

 [Amendment]

 [Amendments]

Application of an Order in Nunavut

Marginal note:Deemed application

 Despite section 68 of the Northwest Territories Devolution Act, the Order entitled Game Declared in Danger of Becoming Extinct, C.R.C., c. 1236, is deemed to have continued in force and to have continued to apply in Nunavut, as of April 1, 2014.

DIVISION 10Canadian Institutes of Health Research Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

DIVISION 11Red Tape Reduction Act

Amendments to the Act

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

Coming into Force

Marginal note:Order in council

Footnote * This Division comes into force on a day to be fixed by order of the Governor in Council.

DIVISION 12Communications Security Establishment

Marginal note:Persons who occupy a position

  •  (1) Any person who, immediately before the coming into force of this Division, occupied a position within the Canadian Cyber Incident Response Centre of the Department of Public Safety and Emergency Preparedness or within the Security Operations Centre of Shared Services Canada, as of that coming into force, occupies their position within the Communications Security Establishment.

  • Marginal note:No change in status

    (2) Nothing in subsection (1) is to be construed as affecting the status of such a person except that, as of the coming into force of this Division, the person occupies their position within the Communications Security Establishment.

  • Marginal note:Managerial or confidential position

    (3) For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.

Marginal note:Information — Canadian Cyber Incident Response Centre

  •  (1) The Minister of Public Safety and Emergency Preparedness may disclose to the Communications Security Establishment information under the control of the Department of Public Safety and Emergency Preparedness that is related to the Canadian Cyber Incident Response Centre.

  • Marginal note:Information — Security Operations Centre

    (2) The member of the Queen’s Privy Council for Canada designated to be the Minister for the purposes of the Shared Services Canada Act may disclose to the Communications Security Establishment information under the control of Shared Services Canada that is related to the Security Operations Centre.

Marginal note:Coming into force

Footnote * This Division comes into force on a day to be fixed by order of the Governor in Council.

DIVISION 13Department of Employment and Social Development Act

Amendments to the Act

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

Coming into Force

Marginal note:Order in council

Footnote * Subsections 270(1) and (2) come into force on a day or days to be fixed by order of the Governor in Council.

DIVISION 14Employment Insurance Act

Amendments to the Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

Transitional Provisions

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

 [Transitional Provision]

Coming into Force

Marginal note:August 12, 2018

 This Division comes into force on August 12, 2018.

DIVISION 15Judges Act

Amendments to the Act

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendment]

Consequential Amendments to the Federal Courts Act

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendment]

Coordinating Amendment

 [Amendment]

Coming into Force

Marginal note:April 1, 2019

 Section 300 comes into force on April 1, 2019.

DIVISION 16Financial Sector Legislative Renewal

SUBDIVISION AFinancial Technology Activities

Trust and Loan Companies Act

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

Bank Act

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

Insurance Companies Act

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendments]

Green Shield Canada Act

 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote * The provisions of this Subdivision, other than subsections 310(2), 316(2), 324(2), 329(2) and 340(1), come into force on a day or days to be fixed by order of the Governor in Council.

  • Return to footnote *[Note: The provisions of Subdivision A, other than subsections 310(2), 316(2), 324(2), 329(2) and 340(1), not in force.]

SUBDIVISION BLife Insurance Companies (Infrastructure Investment)

Insurance Companies Act

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendment]

Coordinating Amendments

 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote * Sections 342 to 348 come into force on a day to be fixed by order of the Governor in Council.

SUBDIVISION CBank Terminology

Office of the Superintendent of Financial Institutions Act

 [Amendment]

Bank Act

 [Amendments]

 [Amendment]

SUBDIVISION DSunset Provisions

Trust and Loan Companies Act

 [Amendments]

Bank Act

 [Amendments]

 [Amendments]

Insurance Companies Act

 [Amendments]

 [Amendments]

DIVISION 17Western Economic Diversification Act

 [Amendment]

DIVISION 18Parliament of Canada Act

 [Amendment]

DIVISION 19Canada Pension Plan

Amendments to the Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendment]

 [Amendments]

 [Amendment]

 [Amendments]

Coming into Force

Marginal note:Subsection 114(2) of Canada Pension Plan does not apply

  •  (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.

  • Marginal note:Order in council

    Footnote *(2) This Division, other than subsections 361(1) and (2), sections 365 and 371 and subsections 372(3), (5) and (6), 392(1), 399(2) and 401(3), comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.

    • Return to footnote *[Note: Division 19, other than subsections 361(1) and (2), sections 365 and 371 and subsections 372(3), (5) and (6), 392(1), 399(2) and 401(3), in force December 15, 2018, see SI/2018-114.]

DIVISION 20Criminal Code

Amendments to the Act

 [Amendment]

 [Amendment]

 [Amendment]

Transitional Provisions

 [Transitional Provisions]

Related Amendments to the Seized Property Management Act

 [Amendment]

 [Amendment]

Coming into Force

Marginal note:Ninetieth day after royal assent

 This Division comes into force on the 90th day after the day on which this Act receives royal assent.

SCHEDULE 1(Section 93)

[Amendment]

SCHEDULE 2(Section 160)

[Amendment]

SCHEDULE 3(Section 161)

[Amendment]

SCHEDULE 4(Section 186)

[See Greenhouse Gas Pollution Pricing Act]

SCHEDULE 5(Subsection 187(1))

[See Fuel Charge Regulations]

SCHEDULE 6(Section 405)

[Amendment]


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