Budget Implementation Act, 2006
S.C. 2006, c. 4
Assented to 2006-06-22
An Act to implement certain provisions of the budget tabled in Parliament on May 2, 2006
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Marginal note:Short title
1 This Act may be cited as the Budget Implementation Act, 2006.
PART 1Amendments Relating to the GST/HST Rate Reduction
Amendments Relating to the GST/HST
Excise Tax Act
2 [Amendments]
3 [Amendment]
4 [Amendment]
5 [Amendments]
6 [Amendment]
7 [Amendment]
8 [Amendments]
9 [Amendment]
10 [Amendments]
11 [Amendments]
12 [Amendment]
13 [Amendment]
14 [Amendment]
15 [Amendments]
16 [Amendment]
17 [Amendment]
18 [Amendment]
19 [Amendment]
20 [Amendment]
21 [Amendment]
22 [Amendments]
23 [Amendments]
24 [Amendments]
25 [Amendments]
26 [Amendments]
27 [Amendment]
28 [Amendments]
29 [Amendment]
30 [Amendments]
31 [Amendment]
32 [Amendment]
Related Amendments
Air Travellers Security Charge Act
33 [Amendments]
Amendments Relating to the Taxation of Tobacco Products
Excise Act, 2001
34 [Amendment]
35 [Amendments]
36 [Amendment]
37 [Amendment]
38 [Amendment]
39 [Amendment]
40 [Amendment]
41 [Amendments]
Application
42 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.
Amendments Relating to Alcohol Products
Excise Act
43 [Amendment]
Excise Act, 2001
44 [Amendments]
45 [Amendments]
46 [Amendment]
47 [Amendment]
48 [Amendment]
49 [Amendment]
Application
50 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 shall be determined and interest shall be computed on it as though sections 43, 48 and 49 had come into force on July 1, 2006.
PART 2Amendments to the Income Tax Act
51 [Amendments]
52 [Amendment]
53 [Amendments]
54 [Amendment]
55 [Amendment]
56 [Amendment]
57 [Amendments]
58 [Amendments]
59 [Amendment]
60 [Amendments]
61 [Amendment]
62 [Amendments]
63 [Amendments]
64 [Amendments]
65 [Amendments]
66 [Amendments]
67 [Amendment]
68 [Amendment]
69 [Amendment]
70 [Amendments]
71 [Amendments]
72 [Amendments]
73 [Amendments]
74 [Amendments]
75 [Amendments]
75.1 [Amendment]
76 [Amendment]
77 [Amendment]
78 [Amendment]
79 [Amendments]
80 [Amendment]
81 [Amendment]
82 [Amendment]
83 [Amendment]
84 [Amendment]
85 [Amendment]
86 [Amendments]
87 [Amendment]
88 [Amendment]
PART 3Amendments Relating to Excise Tax on Jewellery, Etc.
Excise Tax Act
89 [Amendment]
Budget Implementation Act, 2005
90 [Amendment]
PART 4Amendments Relating to Aboriginal Tax Powers and Aboriginal Tax Treatment
First Nations Goods and Services Tax Act
91 [Amendment]
92 [Amendments]
93 [Amendment]
94 [Amendments]
95 [Amendment]
96 [Amendment]
97 [Amendment]
Yukon First Nations Self-Government Act
98 [Amendment]
PART 5Other Tax-related Amendments
Air Travellers Security Charge Act
99 [Amendment]
100 [Amendment]
101 [Amendments]
102 [Amendment]
103 [Amendment]
104 [Amendment]
105 [Amendment]
106 [Amendment]
107 [Amendment]
108 [Amendment]
109 [Amendment]
110 [Amendment]
111 [Amendment]
112 [Amendment]
Excise Act, 2001
113 [Amendment]
114 [Amendment]
115 [Amendment]
116 [Amendment]
117 [Amendments]
118 [Amendment]
119 [Amendment]
120 [Amendment]
121 [Amendment]
122 [Amendment]
123 [Amendment]
Excise Tax Act
124 [Amendment]
125 [Amendment]
126 [Amendment]
127 [Amendment]
128 [Amendment]
129 [Amendment]
130 [Amendment]
131 [Amendment]
132 [Amendment]
133 [Amendments]
133.1 [Amendment]
134 [Amendment]
135 [Amendment]
136 [Amendment]
137 [Amendment]
138 [Amendment]
139 [Amendments]
140 [Amendments]
141 [Amendment]
142 [Amendments]
143 [Amendments]
144 [Amendment]
145 [Amendment]
146 [Amendments]
147 [Amendment]
148 [Amendment]
149 [Amendment]
150 [Amendment]
151 [Amendments]
152 [Amendments]
153 [Amendment]
154 [Amendment]
155 [Amendment]
156 [Amendment]
157 [Amendment]
158 [Amendment]
159 [Amendment]
160 [Amendment]
Income Tax Act
161 [Amendment]
162 [Amendment]
163 [Amendment]
164 [Amendments]
165 [Amendment]
166 [Amendment]
Conditional Amendment
167 [Amendment]
PART 6Universal Child Care Benefit
Enactment of Act
Marginal note:Enactment of Act
168 The Universal Child Care Benefit Act is enacted as follows:
[See Universal Child Care Benefit Act]
Consequential And Related Amendments
Children’s Special Allowances Act
169 [Amendment]
170 [Amendment]
171 [Amendment]
Employment Insurance Act
172 [Amendment]
Income Tax Act
173 [Amendment]
174 [Amendment]
175 [Amendment]
176 [Amendment]
177 [Amendment]
178 [Amendment]
179 [Amendment]
Old Age Security Act
180 [Amendment]
Coming Into Force
Marginal note:Coming into force
Footnote *181 This Part, other than sections 173 to 179, comes into force, or is deemed to have come into force, on July 1, 2006.
Return to footnote *[Note: Sections 173 to 179 in force on assent June 22, 2006.]
PART 7Amendments to the Federal-Provincial Fiscal Arrangements Act
182 [Amendment]
183 [Amendments]
184 [Amendment]
185 [Amendment]
186 [Amendments]
187 [Amendment]
188 [Amendment]
189 [Amendment]
PART 8Payments to Provinces and Territories
Marginal note:Payment of $650,000,000
190 (1) From and out of the Consolidated Revenue Fund, there may, on the requisition of the Minister of Human Resources and Skills Development, be paid to the provinces a payment in the amount of $650,000,000 for the fiscal year beginning on April 1, 2006, in respect of early learning and child care.
Marginal note:Provincial allocation
(2) The payment referred to in subsection (1) shall be allocated to the provinces as follows:
(a) to Ontario, $252,933,933.35;
(b) to Quebec, $152,740,663.90;
(c) to Nova Scotia, $18,743,350.65;
(d) to New Brunswick, $15,028,068.42;
(e) to Manitoba, $23,683,368.44;
(f) to British Columbia, $85,920,064.72;
(g) to Prince Edward Island, $2,762,632.45;
(h) to Saskatchewan, $19,863,918.85;
(i) to Alberta, $65,973,415.33;
(j) to Newfoundland and Labrador, $10,266,477.67;
(k) to Yukon, $619,370.20;
(l) to the Northwest Territories, $862,067.75; and
(m) to Nunavut, $602,668.27.
Marginal note:Payment to territories
191 From and out of the Consolidated Revenue Fund, there may, on the requisition of the Minister of Finance, be paid to the territories the following payments for the fiscal year beginning on April 1, 2006:
(a) to Yukon, $10,900,000;
(b) to the Northwest Territories, $18,000,000; and
(c) to Nunavut, $17,500,000.
PART 9[Repealed, 2011, c. 15, s. 21]
192 [Repealed, 2011, c. 15, s. 21]
193 [Repealed, 2011, c. 15, s. 21]
194 [Repealed, 2011, c. 15, s. 21]
195 [Repealed, 2011, c. 15, s. 21]
196 [Repealed, 2006, c. 4, s. 198]
197 [Repealed, 2011, c. 15, s. 21]
198 [Repealed, 2011, c. 15, s. 21]
PART 10Amendments Relating to Financial Institutions
Bank Act
199 [Amendment]
199.1 [Amendment]
Cooperative Credit Associations Act
200 [Amendment]
Insurance Companies Act
201 [Amendment]
201.1 [Amendment]
Trust and Loan Companies Act
202 [Amendment]
PART 11Amendments Relating to Pensions
Canadian Forces Superannuation Act
203 [Amendment]
Public Service Superannuation Act
204 [Amendment]
205 [Amendment]
Royal Canadian Mounted Police Superannuation Act
206 [Amendment]
Coming into Force
Marginal note:Coming into force
207 This Part comes into force on January 1, 2008.
PART 12Mackenzie Gas Project Impacts Act
Enactment of Act
Marginal note:Enactment of Act
208 The Mackenzie Gas Project Impacts Act, whose text is as follows and whose schedule is set out in Schedule 2 to this Act, is hereby enacted:
[See Mackenzie Gas Project Impacts Act]
Payments
Marginal note:Payment of $500,000,000
209 (1) From and out of the Consolidated Revenue Fund, there may, on the requisition of the Minister of Finance made on the recommendation of the Minister of Indian Affairs and Northern Development, be paid to the Corporation for the Mitigation of Mackenzie Gas Project Impacts payments not exceeding in the aggregate the sum of $500,000,000.
Marginal note:Condition for recommendation
(2) The Minister of Indian Affairs and Northern Development may only make the recommendation if the Mackenzie gas project, as defined in section 2 of the Mackenzie Gas Project Impacts Act, as enacted by section 208 of this Act, has not been terminated and the Minister of Indian Affairs and Northern Development is of the opinion that progress is being made on the project.
Marginal note:Terms and conditions
(3) The Minister of Indian Affairs and Northern Development may, with the concurrence of the Minister of Finance, enter into an agreement with the Corporation for the Mitigation of Mackenzie Gas Project Impacts respecting the terms and conditions applicable to the making of the payments and their use.
Consequential Amendments
Access to Information Act
210 [Amendment]
Financial Administration Act
211 [Amendment]
Privacy Act
212 [Amendment]
Coming Into Force
Marginal note:Order in Council
Footnote *213 Sections 208 to 212 come into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Sections 208 to 212 in force November 10, 2006, see SI/2006-132.]
PART 13Miscellaneous Amendments
European Bank for Reconstruction and Development Agreement Act
214 [Amendment]
215 [Amendment]
Freshwater Fish Marketing Act
216 [Amendment]
Public Sector Pension Investment Board Act
217 [Amendment]
SCHEDULE 1
[Amendment]
SCHEDULE 2(Section 208)
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