Budget Implementation Act, 2024, No. 1 (S.C. 2024, c. 17)
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Assented to 2024-06-20
PART 3Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related Texts (continued)
DIVISION 42018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act (Part 1)
147 (1) The portion of the definition confidential information in subsection 107(1) of the Greenhouse Gas Pollution Pricing Act after paragraph (b) is replaced by the following:
but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in paragraph 211(6)(j) of the Excise Act, 2001. (renseignement confidentiel)
(2) Subsections 107(6) and (7) of the Act are replaced by the following:
Marginal note:Disclosure of confidential information — Excise Act, 2001
(6) Subsections 211(6) and (6.1) of the Excise Act, 2001 apply in this Part, with any modifications that the circumstances require, as if
(a) the references in those subsections to the Excise Act, 2001 were references to this Part;
(b) confidential information for the purposes of this Part were confidential information for the purposes of the Excise Act, 2001;
(c) an authorized person for the purposes of this Part were an authorized person for the purposes of the Excise Act, 2001; and
(d) a business number for the purposes of this Part were a business number for the purposes of the Excise Act, 2001.
Marginal note:Disclosure of confidential information
(7) An official may provide
(a) any confidential information to an official of the Department of the Environment solely for the purposes of Part 2 or the formulation or evaluation of greenhouse gas pollution pricing policy;
(b) any confidential information relating to His Majesty in right of a province to an official of a department or agency of the Government of Canada, if His Majesty in right of the province or an agent of His Majesty in right of the province is not in compliance with this Part or has stated that it will not comply with this Part, solely for the purposes of the evaluation of, or the formulation of a response to, the non-compliance or statement; or
(c) any confidential information relating to an agent of His Majesty in right of a province to an official of a department or agency of the Government of Canada, if the agent or His Majesty in right of the province is not in compliance with this Part or has stated that it will not comply with this Part, solely for the purposes of the evaluation of, or the formulation of a response to, the non-compliance or statement.
(3) Paragraph 107(9)(a) of the Act is replaced by the following:
(a) a representative of the government entity was provided with that information under subsection (6); and
(4) Section 107 of the Act is amended by adding the following after subsection (9):
Marginal note:Public disclosure — province or agent non-compliance
(9.1) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, confidential information relating to a person that is His Majesty in right of a province or an agent of His Majesty in right of a province if the following conditions are satisfied:
(a) if the person is His Majesty in right of a province, it is the case that
(i) the person is not in compliance with this Part or has publicly stated that it will not comply with this Part, or
(ii) an agent of His Majesty in right of the province is not in compliance with this Part or has publicly stated that it will not comply with this Part;
(b) if the person is an agent of His Majesty in right of a province, it is the case that
(i) the person is not in compliance with this Part or has publicly stated that it will not comply with this Part, or
(ii) His Majesty in right of the province is not in compliance with this Part or has publicly stated that it will not comply with this Part; and
(c) the confidential information relates to
(i) a registration status of, or the status of an application for registration by, the person under this Part,
(ii) a return that is filed, or required to be filed, by the person under this Part, including information that is contained in the return or that could reasonably be expected to be contained in the return,
(iii) an amount that is payable under this Part by or to the person, including a charge, rebate, net charge, penalty or amount of interest,
(iv) a projection or estimation of an amount that is, or that could reasonably be expected to be, payable under this Part by or to the person, including a charge, rebate, net charge, penalty or amount of interest,
(v) an amount that is assessed under this Part in relation to the person,
(vi) the extent to which an amount referred to in any of subparagraphs (iii) to (v) has or has not been paid,
(vii) an amount that is paid under this Part by or to the person,
(viii) a quantity of fuel or combustible waste that is delivered, imported, brought into a listed province, used or otherwise quantified for purposes of this Part,
(ix) a projection or estimation of a quantity of fuel or combustible waste that could reasonably be expected to be delivered, imported, brought into a listed province, used or otherwise quantified for purposes of this Part,
(x) a step that is, or is not, taken or contemplated by the Minister in the administration or enforcement of this Part relating to the person, including information relating to the collection of an amount, an assessment, an objection to an assessment, an audit or an appeal or legal proceeding,
(xi) a step that is or is not taken by the person in relation to its compliance or non-compliance with this Part, including information relating to the collection of an amount, an assessment, an objection to an assessment, an audit or an appeal or legal proceeding, or
(xii) a declaration or representation made by the person relating to anything set out in subparagraphs (i) to (xi).
Marginal note:His Majesty — information not confidential
(9.2) Information relating to His Majesty in right of a province or an agent of His Majesty in right of a province that is communicated, or otherwise made available to the public, by the Minister under subsection (9.1) is deemed not to be confidential information for the purposes of this section and section 134.
148 Subsection 134(2) of the Act is replaced by the following:
Marginal note:Offence — confidential information
(2) Every person to whom confidential information has been provided for a particular purpose under subsection 107(6) or (7) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.
PART 4Various Measures
DIVISION 12022, c. 10Budget Implementation Act, 2022, No. 1 (Extension of Prohibition on Purchase of Residential Property by Non-Canadians)
149 Subsection 237(2) of the Budget Implementation Act, 2022, No. 1 is replaced by the following:
Marginal note:Fourth anniversary
(2) Section 236 comes into force on the fourth anniversary of the day on which section 235 comes into force.
DIVISION 2Canada Mortgage Bonds Program
R.S., c. N-11National Housing Act
150 Section 11 of the National Housing Act is replaced by the following:
Marginal note:Maximum total
11 Despite anything in this Act, the total of the outstanding insured amounts of all insured loans may not exceed the sum of
(a) eight hundred billion dollars, and
(b) any additional amounts authorized by Parliament under an appropriation Act or other Act of Parliament on or after the day on which the Budget Implementation Act, 2024, No. 1 receives royal assent.
151 Section 11.1 of the Act is repealed.
2017, c. 20, s. 103 Borrowing Authority Act
152 Paragraph 4(b) of the Borrowing Authority Act is replaced by the following:
(b) the total amount of money borrowed by way of the issue and sale of Canada Mortgage Bonds that are guaranteed by the Canada Mortgage and Housing Corporation, except if they are purchased by the Minister and are not resold, other than for the purpose of providing a source of temporary liquidity, and
Coordinating Amendments
Marginal note:2020, c. 5
153 (1) In this section, other Act means the COVID-19 Emergency Response Act.
(2) If section 150 of this Act comes into force before subsection 47(2) of the other Act, then that subsection 47(2) and sections 49 and 50 of the other Act are repealed.
(3) If section 49 of the other Act comes into force before section 151 of this Act, then that section 151 is deemed never to have come into force and is repealed.
(4) If section 49 of the other Act comes into force on the same day as section 151 of this Act, then subsection 47(2) and sections 49 and 50 of the other Act are deemed never to have come into force and are repealed.
DIVISION 3National School Food Program
Marginal note:Bilateral agreement
154 (1) The Minister of Families, Children and Social Development may enter into a bilateral agreement with the government of a province respecting a national program for providing food in schools.
Marginal note:Payment out of C.R.F.
(2) Any amount payable for the fiscal year beginning on April 1, 2024 under such a bilateral agreement is payable out of the Consolidated Revenue Fund.
Marginal note:Maximum aggregate amount
(3) The maximum aggregate amount that may be paid out under subsection (2) in respect of all provinces is $70,100,000.
DIVISION 4Student Loan Forgiveness
R.S., c. S-23Canada Student Loans Act
155 The heading before section 11.1 of the Canada Student Loans Act is replaced by the following:
Loan Forgiveness — Underserved Rural or Remote Communities
156 Subsection 11.1(1) of the Act is replaced by the following:
Marginal note:Portion of loan forgiven
11.1 (1) The Minister may forgive an amount in respect of a guaranteed student loan to a borrower who meets the prescribed conditions and begins to work in an underserved rural or remote community as a
(a) family physician;
(b) nurse;
(c) nurse practitioner;
(d) early childhood educator;
(e) dentist;
(f) dental hygienist;
(g) pharmacist;
(h) midwife;
(i) teacher;
(j) social worker;
(k) psychologist;
(l) personal support worker; or
(m) physiotherapist.
157 Paragraph 17(r) of the Act is replaced by the following:
(r) defining the words and expressions “dental hygienist”, “dentist”, “early childhood educator”, “family physician”, “full-time student”, “midwife”, “nurse”, “nurse practitioner”, “part-time student”, “personal support worker”, “pharmacist”, “physiotherapist”, “psychologist”, “responsible officer of a lender”, “social worker”, “teacher” and “underserved rural or remote community” for the purposes of this Act;
1994, c. 28Canada Student Financial Assistance Act
158 Subsection 2(2) of the Canada Student Financial Assistance Act is replaced by the following:
Marginal note:Other definitions
(2) In this Act, the words and expressions “borrower”, “consolidated student loan agreement”, “course”, “dental hygienist”, “dentist”, “early childhood educator”, “family income”, “family physician”, “financial assistance”, “full-time student”, “loan year”, “midwife”, “nurse”, “nurse practitioner”, “part-time student”, “period of studies”, “personal support worker”, “pharmacist”, “physiotherapist”, “post-secondary school level”, “program of studies”, “psychologist”, “severe permanent disability”, “social worker”, “student loan”, “student loan agreement”, “teacher” and “underserved rural or remote community” have the meanings assigned by the regulations.
159 The heading before section 9.2 of the Act is replaced by the following:
Loan Forgiveness — Underserved Rural or Remote Communities
160 Subsection 9.2(1) of the Act is replaced by the following:
Marginal note:Portion of loan forgiven
9.2 (1) The Minister may forgive an amount in respect of a student loan to a borrower who meets the prescribed conditions and begins to work in an underserved rural or remote community as a
(a) family physician;
(b) nurse;
(c) nurse practitioner;
(d) early childhood educator;
(e) dentist;
(f) dental hygienist;
(g) pharmacist;
(h) midwife;
(i) teacher;
(j) social worker;
(k) psychologist;
(l) personal support worker; or
(m) physiotherapist.
Coming into Force
Marginal note:Order in council
161 This Division comes into force on a day to be fixed by order of the Governor in Council.
DIVISION 52004, c. 26 Canada Education Savings Act
Amendments to the Act
162 The definition primary caregiver in subsection 2(1) of the Canada Education Savings Act is replaced by the following:
- primary caregiver
primary caregiver means
(a) in the case of a beneficiary, or a child referred to in subsections 6(1.1) to (1.3) and section 12.2, who is a qualified dependant, the eligible individual in respect of the beneficiary or child; and
(b) in the case of a beneficiary, or a child referred to in subsections 6(1.1) to (1.3) and section 12.2, in respect of whom a special allowance is payable under the Children’s Special Allowances Act, the department, agency or institution that maintains the beneficiary or child. (responsable)
163 (1) Subsection 6(1) of the Act is replaced by the following:
Marginal note:Canada Learning Bonds — application
6 (1) Subject to this Act and the regulations, on application to the Minister, in the form and manner approved by the Minister, the Minister may, in respect of a beneficiary under a registered education savings plan who was born after 2003 and is less than 31 years of age at the time of the application, pay to a trustee of a trust governed by the plan a Canada Learning Bond for the benefit of the trust. The Canada Learning Bond is to be paid on any terms and conditions that the Minister may specify by agreement between the Minister and the trustee.
(2) Section 6 of the Act is amended by adding the following after subsection (1):
Marginal note:Notice — automatic enrolment
(1.1) If the Minister determines that a child born after 2023 would be eligible to have a Canada Learning Bond paid in their respect if they were a beneficiary under a registered education savings plan, the child’s Social Insurance Number is provided to the Minister and the child is not, to the Minister’s knowledge, a beneficiary under such a plan, the Minister must notify the child’s primary caregiver — in the form and manner that the Minister considers appropriate — that the child is eligible to have a Canada Learning Bond paid in their respect and that the Minister will open a registered education savings plan in respect of the child in accordance with subsections (1.2) and (1.3) for the purpose of paying the Canada Learning Bond.
Marginal note:Opening of registered education savings plan by Minister
(1.2) Subject to subsection (1.3), if the Minister determines that a child born after 2023 would be eligible to have a Canada Learning Bond paid in their respect if they were a beneficiary and the Minister is provided with the child’s Social Insurance Number, the Minister must open a registered education savings plan in respect of the child
(a) if the child is less than three years of age on the day the Minister determines that the child is eligible, no earlier than the day on which the child reaches the age of four or no earlier than any other day determined by the Minister; or
(b) if the child is three years of age or more on the day the Minister determines that the child is eligible, no earlier than the day that is 365 days after the day on which the Minister determines that the child is eligible or no earlier than any other day determined by the Minister.
Marginal note:Exception
(1.3) The Minister must not open a registered education savings plan in respect of a child under subsection (1.2) if the child’s primary caregiver or the primary caregiver’s cohabiting spouse or common-law partner has communicated to the Minister, in the form and manner approved by the Minister, their refusal of the payment of a Canada Learning Bond in respect of the child or if the child is a beneficiary.
Marginal note:For greater certainty
(1.4) For greater certainty, an application may be made to the Minister under subsection (1) in respect of a person even if a refusal referred to in subsection (1.3) was communicated to the Minister in respect of that person.
(3) Section 6 of the Act is amended by adding the following after subsection (1.4):
Marginal note:Canada Learning Bonds — automatic enrolment
(1.5) If the Minister opens a registered education savings plan under subsection (1.2), subject to this Act and the regulations, the Minister may, in respect of the beneficiary under the plan, pay to a trustee of a trust governed by the plan a Canada Learning Bond for the benefit of the trust. The Canada Learning Bond is to be paid on any terms and conditions that the Minister may specify by agreement between the Minister and the trustee.
(4) Subsection 6(4) of the Act is replaced by the following:
Marginal note:Designation
(4) The amount of a Canada Learning Bond payable under subsection (1) in respect of a benefit year 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, the primary caregiver’s cohabiting spouse or common-law partner or, if the beneficiary is 18 years of age or more, the beneficiary.
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