C-6914470-71Elizabeth II – 1-2 Charles III2021-2022-2023-2024An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024Budget Implementation Act, 2024, No. 1Budget Implementation Act, 2024, No. 120264
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B-9.859617202491190His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:Short TitleShort titleThis Act may be cited as the Budget Implementation Act, 2024, No. 1.Amendments to the Income Tax Act and Other LegislationR.S., c. 1 (5th Supp.)Income Tax Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]C.R.C., c. 945Income Tax Regulations[Amendments][Amendments][Amendments]Coordinating Amendments[Amendments]Global Minimum Tax ActEnactment of Act[Amendments]Consequential AmendmentsR.S., c. A-1Access to Information Act[Amendments]R.S., c. B-3; 1992, c. 27, s. 2Bankruptcy and Insolvency Act[Amendments]R.S., c. C-46Criminal Code[Amendments]R.S., c. E-15Excise Tax Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act[Amendments]R.S., c. F-11Financial Administration Act[Amendments]R.S., c. T-2Tax Court of Canada Act[Amendments][Amendments][Amendments][Amendments]R.S., c. 1 (2nd Supp.)Customs Act[Amendments]R.S., c. 1 (5th Supp.)Income Tax Act[Amendments][Amendments][Amendments]1999, c. 17; 2005, c. 38, s. 35Canada Revenue Agency Act[Amendments]2002, c. 9, s. 5Air Travellers Security Charge Act[Amendments]2002, c. 22Excise Act, 2001[Amendments][Amendments]2022, c. 5, s. 10Underused Housing Tax Act[Amendments]2022, c. 10, s. 135Select Luxury Items Tax Act[Amendments][Amendments][Amendments][Amendments][Amendments]Coordinating Amendments[Amendments]Amendments 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 TextsR.S., c. E-15Excise Tax Act (GST/HST)[Amendments]Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and Vaping Products)R.S., c. E-14Excise Act[Amendments][Amendments][Amendments][Amendments]2002, c. 22Excise Act, 2001[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]SOR/2003-202Regulations Relieving Special Duty on Certain Tobacco ProductsThe Regulations Relieving Special Duty on Certain Tobacco Products are repealed.Subsection (1) comes into force on the first day of the month after the month in which this Act receives royal assent.SOR/2003-288; 2018, c. 12, s. 108; 2022, c. 10, s. 116Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations[Amendments]SOR/2011-7 Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed CigarettesThe Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes are repealed.Subsection (1) comes into force on the first day of the month after the month in which this Act receives royal assent.Underused Housing Tax Act and Underused Housing Tax Regulations2022, c. 5, s. 10Underused Housing Tax Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]2022, c. 19, s. 116Underused Housing Tax Regulations[Amendments][Amendments]2018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act (Part 1)[Amendments][Amendments]Various Measures2022, c. 10Budget Implementation Act, 2022, No. 1 (Extension of Prohibition on Purchase of Residential Property by Non-Canadians)[Amendments]Canada Mortgage Bonds ProgramR.S., c. N-11National Housing Act[Amendments][Amendments]2017, c. 20, s. 103 Borrowing Authority Act[Amendments]Coordinating Amendments[Amendments]National School Food ProgramBilateral agreementThe 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.Payment out of C.R.F.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.Maximum aggregate amountThe maximum aggregate amount that may be paid out under subsection (2) in respect of all provinces is $70,100,000.Student Loan ForgivenessR.S., c. S-23Canada Student Loans Act[Amendments][Amendments][Amendments]1994, c. 28Canada Student Financial Assistance Act[Amendments][Amendments][Amendments]Coming into ForceOrder in councilThis Division comes into force on a day to be fixed by order of the Governor in Council.[Note: Division 4 in force December 12, 2025, see SI/2025-128.]2004, c. 26 Canada Education Savings ActAmendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]R.S., c. 1 (5th Supp.)Consequential Amendments to the Income Tax Act[Amendments]Coming into ForceOrder in councilSection 162, subsection 163(2), sections 166 to 168, subsection 169(1) and section 170 come into force on a day to be fixed by order of the Governor in Council.[Note: Section 162, subsection 163(2), sections 166 to 168, subsection 169(1) and section 170 in force June 27, 2025, see SI/2025-88.]Order in councilSubsections 163(1), (3) and (4), sections 164 and 165 and subsection 169(2) come into force on a day to be fixed by order of the Governor in Council, but that day must be later than the day fixed under subsection (1) and after March 31, 2028.[Note: Subsections 163(1), (3) and (4), sections 164 and 165 and subsection 169(2) not in force.]R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3Bretton Woods and Related Agreements Act[Amendments]Measures Relating to Modernizing International Financial InstitutionsR.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3Bretton Woods and Related Agreements Act[Amendments]R.S., c. I-18International Development (Financial Institutions) Assistance Act[Amendments]1991, c. 12European Bank for Reconstruction and Development Agreement Act[Amendments]2018, c. 27, s. 659International Financial Assistance Act[Amendments][Amendments]R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act[Amendments]R.S., c. F-11Financial Administration Act (Exemption Related to Certain Crown Corporations)[Amendments]R.S., c. F-11Financial Administration Act (Information Disclosure Requirements)[Amendments][Amendments]R.S., c. F-8; 1995, c. 17, s. 45Federal-Provincial Fiscal Arrangements Act[Amendments][Amendments]Private Sector Pension PlansR.S., c. 32 (2nd Supp.)Pension Benefits Standards Act, 1985[Amendments]2012, c. 16Pooled Registered Pension Plans Act[Amendments]Coming into ForceOrder in councilSections 184 and 185 come into force on a day or days to be fixed by order of the Governor in Council.[Note: Sections 184 and 185 not in force.]R.S., c. C-8Canada Pension PlanAmendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]C.R.C., c. 385Consequential Amendment to the Canada Pension Plan Regulations[Amendments]Coming into ForceNon-application — subsection 114(2) of Canada Pension PlanSubsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.Order in councilThis Division, other than subsections 187(1) and (3), sections 191 and 193, subsection 194(2) and section 195, 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.[Note: Division 14, other than subsections 187(1) and (3), sections 191 and 193, subsection 194(2) and section 195, in force December 17, 2024, see SI/2025-1.]1999, c. 34Public Sector Pension Investment Board Act[Amendments]Consumer-Driven Banking FrameworkConsumer-Driven Banking Act[Amendments]2001, c. 9 Related Amendments to the Financial Consumer Agency of Canada Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Repealed before coming into force, 2026, c. 3, s. 244][Amendments][Amendments][Repealed before coming into force, 2026, c. 3, s. 245][Amendments][Amendments]Coming into ForceOrder in councilSections 213 to 221 and 224 come into force on a day or days to be fixed by order of the Governor in Council.[Note: Sections 213 to 221 and 224 repealed before coming into force, see 2026, c. 3, ss. 244 and 245.]1991, c. 46Bank Act[Amendments][Amendments]R.S., c. 18 (3rd Supp.), Part IOffice of the Superintendent of Financial Institutions Act[Amendments]R.S., c. B-2Bank of Canada Act[Amendments]R.S., c. C-44; 1994, c. 24, s. 1(F)Canada Business Corporations Act[Amendments][Amendments][Amendments]R.S., c. L-2Canada Labour Code (Improving Access to Protections for Employees)Amendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]Transitional ProvisionsPresumptions and burdens of proofSections 6.1, 6.2, 123.2, 123.3, 167.01 and 167.2 of the Canada Labour Code, as enacted by sections 235, 239 and 242, do not apply to any proceeding commenced before the day on which this Act receives royal assent.Section 167.1 of Canada Labour CodeSection 167.1 of the Canada Labour Code, as enacted by section 242, only applies to a proceeding in respect of a contravention that is alleged to have occurred on or after the day on which this Act receives royal assent.R.S., c. L-2 Canada Labour Code (Policy on Disconnecting and Other Measures)Amendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]Transitional ProvisionsDefinitionsThe following definitions apply in this section.commencement day means the day on which this section comes into force. (date de référence)former Act means the Canada Labour Code as it read immediately before commencement day. (ancienne loi)new Act means the Canada Labour Code as it reads on commencement day. (nouvelle loi)Ongoing complaintIn any complaint made under subsection 251.01(1) of the former Act that relates to an amount referred to in subsection 230(1) or 235(1) of that Act and that is ongoing on the commencement day, the Head or the Board, as those expressions are defined in section 2 of that Act, or the court, as the case may be, must consider subsections 230(1.01) and 235(1.1) of the new Act as if they were in force at the time of the termination of employment.For greater certaintyFor greater certainty, for the purposes of subsection (2), a complaint is ongoing until all procedures for review and appeal available at law have been exhausted.Past terminationIn any complaint made under subsection 251.01(1) of the new Act that relates to an amount referred to in subsection 230(1) or 235(1) of that Act with respect to a termination of employment that occurred before the commencement day, the Head, as that expression is defined in section 2 of that Act, must consider subsections 230(1.01) and 235(1.1) of the new Act as if they were in force at the time of the termination.Coordinating Amendments[Amendments]Coming into ForceOrder in councilSections 245 to 248 and 255 come into force on a day or days to be fixed by order of the Governor in Council.[Note: Sections 245 to 248 and 255 not in force.]1996, c. 23Employment Insurance Act[Amendments]2023, c. 15An Act for the Substantive Equality of Canada’s Official Languages[Amendments]Indigenous Loan Guarantee ProgramLoan guaranteesA corporation that is to be incorporated as a wholly owned subsidiary of the Canada Development Investment Corporation for the purpose of providing loan guarantees as part of an Indigenous loan guarantee program is authorized to provide such guarantees. The aggregate of the principal and interest in respect of all the guarantees must not exceed $5,000,000,000, or any greater amount that may be authorized by the Governor in Council on the recommendation of the Minister of Finance.Consolidated Revenue FundThe Minister of Finance must pay out of the Consolidated Revenue Fund any amounts to the subsidiary that are necessary for the payment of the principal and interest in respect of the guarantees referred to in subsection (1) and all other amounts required by the subsidiary to discharge its obligations under those guarantees or to exercise any rights or protect the interests of His Majesty in right of Canada.Agent of His MajestyThe subsidiary referred to in section 261 is for all its purposes an agent of His Majesty in right of Canada.Non-application of provisionsSection 91 and subsection 100(1) of the Financial Administration Act do not apply to or in respect of the subsidiary referred to in section 261 or any of its wholly owned subsidiaries.Application of provisionsSubsections 89(1), (4) and (6) and section 89.1 of the Financial Administration Act apply to or in respect of the subsidiary as if it were a parent Crown corporation.Red Dress AlertPayments out of C.R.F.On the requisition of the Minister of Crown-Indigenous Relations, there may be paid out of the Consolidated Revenue Fund, for the period beginning on September 1, 2024 and ending on March 31, 2027, a sum not exceeding in the aggregate $1.3 million for the purpose of carrying out engagement on a pilot project for the creation of a Red Dress Alert, a public alert system for missing Indigenous women and girls, two-spirit Indigenous persons and gender-diverse Indigenous persons, and making direct payments to the participating entities or individuals.Subsidiary of VIA Rail Canada Inc.Definition of subsidiaryIn this Division, subsidiary 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.Agent of His MajestyThe subsidiary is an agent of His Majesty in right of Canada.Contracts, agreements or other arrangementsThe subsidiary may enter into contracts, agreements or other arrangements with His Majesty as though it were not an agent of His Majesty.Coming into forceSections 265 to 267 are deemed to have come into force on November 29, 2022.2019, c. 28, s. 1Impact Assessment ActAmendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]Transitional ProvisionsDefinitionsThe following definitions apply in this section and sections 303 to 318.amended Act means the Impact Assessment Act, as it reads on or after the commencement day. (loi modifiée)commencement day means the day on which this section comes into force. (date de référence)2012 Act means the Canadian Environmental Assessment Act, 2012, section 52 of chapter 19 of the Statutes of Canada, 2012. (Loi de 2012)TerminologyWords and expressions used in sections 303 to 318 have the same meaning as in section 2 of the amended Act.Designation of physical activityDespite subsection 9(4) of the amended Act, if, in respect of a request referred to in subsection 9(1) of the amended Act that the Minister received before the commencement day, the Minister has not responded to the request before that day, the Minister must respond, with reasons, within 90 days after that day. The Minister must ensure that the response is posted on the Internet site.DeemingEverything that was done before the commencement day with regard to the physical activity in respect of which the request was made is, if it may or must be done under the amended Act with regard to that physical activity, deemed, as of the day on which the response is posted, to have been done under the amended Act.Deeming — no impact assessmentIf the Agency, before the commencement day, made a decision that an impact assessment of a designated project is not required and posted that decision on the Internet site, that decision is deemed, as of that day, to be a decision made under subsection 16(1) of the amended Act.Designated projectsThis section applies in respect of a designated project if the Minister or the Agency, during the six-month period that starts on the commencement day, takes a step with regard to that project under any of sections 10 to 59 of the amended Act.PostingThe Agency must post a notice on the Internet site that indicates the first step taken, the provision under which it was taken, the date on which it was taken and the designated project in respect of which it was taken.DeemingEverything that was done before the commencement day with regard to a designated project in respect of which a notice is posted under subsection (2) is, if it may or must be done under the amended Act in respect of the designated project, deemed, as of the day on which the first step is taken, to have been done under the amended Act.Agency’s powerThe Agency may, when the first step is taken with regard to a designated project, replace, in respect of that project, any time limit or period established by or under the amended Act by another time limit or period.PostingThe Agency must post a notice on the Internet site that indicates, for each time limit or period that it replaces, the new time limit or period and the designated project with regard to which that new time limit or period applies.ClarificationFor greater certainty, nothing in subsection (4) affects any power conferred on the Agency under the amended Act to extend or shorten any time limit or period.Definition of first stepIn this section, first step means the first step taken by the Minister or the Agency under any of sections 10 to 59 of the amended Act in respect of a designated project during the six-month period that starts on the commencement day.Decision statements issued before commencement dayIf the Minister is of the opinion that the conditions included in a decision statement issued by the Minister, including a decision statement issued by the Minister under subsection 54(1) of the 2012 Act, before the commencement day could be included in a decision statement issued under subsection 65(1) of the amended Act, the Minister may post a notice to that effect on the Internet site.Decision statements issued on or after commencement dayIf the Minister is of the opinion that the conditions included in a decision statement issued by the Minister under subsection 54(1) of the 2012 Act on or after the commencement day could be included in a decision statement issued under subsection 65(1) of the amended Act, the Minister may post a notice to that effect on the Internet site.DeemingA decision statement in respect of which a notice is posted under subsection (1) or (2) is deemed, as of the day on which the notice is posted, to be a decision statement issued under subsection 65(1) of the amended Act.Amendment to decision statement — Impact Assessment ActSubsection 68(2), paragraph 69(1)(b) and subsection 69(2) of the amended Act do not apply in respect of an amendment made under subsection 68(1) of the amended Act to a decision statement that was issued with respect to a designated project before the commencement day if the amendmentis made during the six-month period that starts on that day;removes a condition that, in the Minister’s opinion, could not be included in a decision statement issued under subsection 65(1) of the amended Act or amends a condition so that, in the Minister’s opinion, the condition is one that could be included in such a decision statement; anddoes not add a condition or modify the designated project’s description.Posting of amended decision statementIf the Minister amends a decision statement in accordance with subsection (1), the Minister must ensure that the amended decision statement is posted on the Internet site.DeemingThe amended decision statement is deemed, as of the day on which it is posted on the Internet site, to be a decision statement issued under subsection 65(1) of the amended Act.Amendment to decision statement — 2012 ActThe Minister may, during the six-month period that starts on the commencement day, amend a decision statement issued by the Minister under subsection 54(1) of the 2012 Act before that day toremove a condition that, in the Minister’s opinion, could not be included in a decision statement issued under subsection 65(1) of the amended Act; oramend a condition so that, in the Minister’s opinion, the condition is one that could be included in a decision statement issued under subsection 65(1) of the amended Act.Posting of amended decision statementIf the Minister amends a decision statement in accordance with subsection (1), the Minister must ensure that the amended decision statement is posted on the Internet site.DeemingThe amended decision statement is deemed, as of the day on which it is posted on the Internet site, to be a decision statement issued under subsection 65(1) of the amended Act.Regional assessments — committee report not providedIf a committee established by the Minister before the commencement day to conduct an assessment described in section 92 or 93 of the amended Act, or a committee the members of which are appointed or whose appointment is approved by the Minister for that purpose before that day, has not, before that day, provided a report to the Minister in respect of the assessment,the committee is deemed to be established, as the case may be, in accordance with section 92 of the amended Act or in accordance with an agreement or arrangement entered into under subparagraph 93(1)(a)(i) or paragraph 93(1)(b) of the amended Act, on that day; andeverything that was done in respect of the assessment before that day by or in respect of the committee is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act.Regional assessments — committee report providedIf a committee established by the Minister to conduct an assessment described in section 92 or 93 of the amended Act, or a committee the members of which are appointed or whose appointment is approved by the Minister for that purpose, has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.Regional assessments — Agency report not providedIf the Agency, having been authorized by the Minister before the commencement day to conduct an assessment described in section 92 or 93 of the amended Act, has not, before that day, provided a report to the Minister in respect of the assessment,the Agency is deemed, as of that day, to be authorized under section 92 or 93 of the amended Act, as the case may be, to conduct an assessment; andeverything that was done in respect of the assessment before that day by or in respect of the Agency is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act.Regional assessments — Agency report providedIf the Agency, having been authorized by the Minister to conduct an assessment described in section 92 or 93 of the amended Act, has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.Strategic assessments — committee report not providedIf a committee established by the Minister before the commencement day to conduct an assessment described in section 95 of the amended Act has not, before that day, provided a report to the Minister in respect of the assessment,the committee is deemed, on that day, to be established in accordance with section 95 of the amended Act; andeverything that was done in respect of that assessment before that day by or in respect of the committee is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act.Strategic assessments — committee report providedIf a committee established by the Minister to conduct an assessment described in section 95 of the amended Act has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.Strategic assessments — Agency report not providedIf the Agency, having been authorized by the Minister before the commencement day to conduct an assessment described in section 95 of the amended Act, has not, before that day, provided a report to the Minister in respect of the assessment,the Agency is deemed, as of that day, to be authorized under section 95 of the amended Act to conduct that assessment; andeverything that was done in respect of that assessment before that day by or in respect of the Agency is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act.Strategic assessments — Agency report providedIf the Agency, having been authorized by the Minister to conduct an assessment described in section 95 of the amended Act, has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.Time limit — response to request for assessmentDespite section 8 of the Information and Management of Time Limits Regulations, for the purpose of subsection 97(1) of the amended Act, if, in respect of a request that an assessment described in section 92, 93 or 95 of the amended Act be conducted, the Minister has not responded before the commencement day, the Minister must respond within 90 days after that day.Agreements or arrangementsAny agreement or arrangement described in paragraph 114(1)(c) or (f) of the amended Act that was entered into by the Minister before the commencement day is deemed, as of that day, to be an agreement or arrangement entered into under paragraph 114(1)(c) or (f) of the amended Act, as the case may be.International agreements or arrangementsAny agreement or arrangement described in subsection 114(2) of the amended Act that was entered into by the Minister and the Minister of Foreign Affairs before the commencement day is deemed, as of that day, to be an agreement or arrangement entered into under subsection 114(2) of the amended Act.Non-applicationSubsection 114(3) of the amended Act does not apply in respect of the agreements or arrangements referred to in subsections (1) and (2).Cost Recovery RegulationsThe Cost Recovery Regulations, as they read on August 27, 2019, registered as SOR/2012-146, are deemed to be made by the Governor in Council, under section 109 of the amended Act, on the commencement day.Physical Activities RegulationsThe Physical Activities Regulations, as published in the Canada Gazette, Part II, on August 21, 2019 but with the amendments set out in section 93 of the Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations, as published in the Canada Gazette, Part II, on March 17, 2021, and section 1 of the Regulations Amending and Repealing Certain Department of the Environment Regulations (Miscellaneous Program), as published in the Canada Gazette, Part II, on April 12, 2023, are deemedto be made by the Governor in Council, under sections 109 and 188 of the amended Act, on the commencement day;to be registered as SOR/2019-285;to designate physical activities, or classes of physical activities, the carrying out of which may, in the Governor in Council’s opinion, cause adverse effects within federal jurisdiction or direct or incidental adverse effects; anddespite section 5 of the Physical Activities Regulations, as so published, to come into force on the commencement day.Information and Management of Time Limits RegulationsThe Information and Management of Time Limits Regulations, as published in the Canada Gazette, Part II, on August 21, 2019, are deemedto be made by the Minister, under section 112 of the amended Act, on the commencement day;to be registered as SOR/2019-283; anddespite section 10 of the Information and Management of Time Limits Regulations, as so published, to come into force on the commencement day.Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells)The Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells), as posted on the Internet site on June 4, 2020, are deemedto be made by the Minister, under paragraph 112(1)(a.2) of the amended Act, on the commencement day; anddespite section 4 of the Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells), as so posted, to come into force on the commencement day.The Minister is deemed, for the purpose of subsection 112(2) of the amended Act, to have considered an assessment described in section 92 or 93 of the amended Act that is in relation to the physical activities or classes of physical activities designated in the Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells).RegulationsThe Governor in Council may make any regulations that the Governor in Council considers necessary to provide for any other transitional matter arising from the coming into force of this Division.R.S., c. J-1Judges Act[Amendments]R.S., c. T-2Tax Court of Canada Act[Amendments]R.S., c. F-27Food and Drugs ActAmendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]Transitional ProvisionMarketing authorizationsMarketing authorizations issued under section 30.2 or 30.3 of the Food and Drugs Act, as those sections read immediately before the day on which section 330 comes into force, that have not been repealed before that day are deemed to be made under subsection 30.05(1) of that Act.Coming into ForceOrder in councilSubsection 325(2), sections 327 and 330 and subsection 331(2) come into force on a day or days to be fixed by order of the Governor in Council.[Note: Section 327 not in force; subsection 325(2), section 330 and subsection 331(2) in force March 27, 2025, see SI/2025-25.]1997, c. 13; 2018, c. 9, s. 2Tobacco and Vaping Products ActAmendment to the Act[Amendments]Coordinating Amendment[Amendments]R.S., c. C-46Criminal Code (Criminal Interest Rate)Amendments to the Act[Amendments][Amendments]Coordinating Amendments[Amendments]Coming into ForceOrder in councilSubsections 336(1) and (2) and section 337 come into force on a day to be fixed by order of the Governor in Council.[Note: Subsections 336(1) and (2) and section 337 in force January 1, 2025, see SI/2025-4.]30th day after royal assentSubsection 336(3) comes into force on the 30th day after the day on which this Act receives royal assent.Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures2000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing ActAmendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]Consequential Amendments2000, c. 5Personal Information Protection and Electronic Documents Act[Amendments]SOR/2002-412Cross-border Currency and Monetary Instruments Reporting Regulations[Amendments]Coordinating Amendments[Amendments][Amendments]Coming into ForceRoyal assent or July 1, 2024Subsections 340(1) and (3) and section 348 come into force on the later of July 1, 2024 and the day on which this Act receives royal assent.Order in councilSubsections 340(2) and (4) and 342(2) come into force on a day to be fixed by order of the Governor in Council.[Note: Subsections 340(2) and (4) and 342(2) in force April 1, 2025, see SI/2025-24.]Order in councilSections 341, 344 and 347 come into force on a day to be fixed by order of the Governor in Council.[Note: Sections 341, 344 and 347 in force March 4, 2025, see SI/2025-24.]Order in councilSection 346 comes into force on day to be fixed by order of the Governor in Council but that day must not be before the day on which section 182 of the Budget Implementation Act, 2023, No. 1 comes into force.[Note: Section 346 in force October 1, 2025, see SI/2025-2.]Income Tax Act and Excise Tax ActR.S., c. 1 (5th Supp.)Income Tax Act[Amendments][Amendments]R.S., c. E-15Excise Tax Act[Amendments][Amendments]R.S., c. C-46Criminal CodeAmendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]Coming into Force90th day after royal assentThis Subdivision comes into force on the 90th day after the day on which this Act receives royal assent.R.S., c. C-46Criminal Code (Motor Vehicle Theft)Amendments to the Act[Amendments][Amendments][Amendments][Amendments][Amendments][Amendments][Amendments]Consequential AmendmentsR.S., c. C-44; 1994, c. 24, s. 1(F)Canada Business Corporations Act[Amendments]2000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing Act[Amendments]2000, c. 24Crimes Against Humanity and War Crimes Act[Amendments]Coordinating Amendments[Amendments]Coming into Force30th day after royal assentThis Division, other than section 378, comes into force on the 30th day after the day on which this Act receives royal assent. R.S., c. R-2; 1989, c. 17, s. 2Radiocommunication Act[Amendments][Amendments][Amendments]1993, c. 38Telecommunications ActAmendments to the Act[Amendments]Coming into ForceOrder in councilThis Division comes into force on a day to be fixed by order of the Governor in Council.[Note: Division 37 in force October 30, 2025, see SI/2025-106.]Immigrant Stations1992, c. 20Corrections and Conditional Release Act[Amendments][Amendments][Amendments][Amendments][Amendments]2001, c. 27Immigration and Refugee Protection Act[Amendments]Transitional ProvisionOn the coming into force of section 389, any arrangement entered into under section 94.3 of Corrections and Conditional Release Act that is still in effect is terminated and any designation made under subsection 94.4(1) of that Act is revoked.Coordinating Amendment[Amendments]Coming into ForceFifth anniversary of royal assentSubsection 385(2), sections 387 and 389 and subsection 390(2) come into force on the fifth anniversary of the day on which this Act receives royal assent.Measures Related to Public Debt and the Borrowing of MoneyR.S., c. F-11Financial Administration Act[Amendments]2017, c. 20, s. 103Borrowing Authority ActAmendment to the Act[Amendments]Coordinating Amendments[Amendments]Legislation Related to Financial Institutions (Diversity Disclosure)1991, c. 45Trust and Loan Companies Act[Amendments]1991, c. 46Bank Act[Amendments][Amendments]1991, c. 47Insurance Companies Act[Amendments][Amendments]Coming into ForceOrder in councilThis Division comes into force on a day to be fixed by order of the Governor in Council.[Note: Division 40 not in force.]Legislation Related to Financial Institutions (Sunset Provisions)1991, c. 45Trust and Loan Companies Act[Amendments]1991, c. 46Bank Act[Amendments][Amendments]1991, c. 47Insurance Companies Act[Amendments][Amendments]Measures Related to the Canada Disability BenefitR.S., c. F-7; 2002, c. 8, s. 14Federal Courts Act[Amendments]R.S., c. T-2Tax Court of Canada Act[Amendments][Amendments]2005, c. 34; 2013, c. 40, s. 205Department of Employment and Social Development Act[Amendments]Coordinating Amendment[Amendments]1996, c. 19Controlled Drugs and Substances ActAmendments to the Act[Amendments][Amendments][Amendments]Transitional ProvisionsDefinitionsThe following definitions apply in this section and sections 417 to 419.commencement day means the day on which subsection 413(4) and sections 414 and 415 come into force. (date de référence)previous version means the Controlled Drugs and Substances Act, as it reads immediately before commencement day. (version antérieure)regulatory scheme means regulations that are made under subsection 55(1) of the Controlled Drugs and Substances Act, as it reads on the day on which this section comes into force, respecting authorizations for activities that could be allowed under an exemption granted under subsection 56.1(1) of the previous version. (régime réglementaire)ExemptionsAn exemption granted under subsection 56.1(1) of the previous version that is valid immediately before commencement day is deemed to be an authorization issued under the regulatory scheme on that day.Validity periodSubsection (1) does not have the effect of extending the validity period of the exemption.Terms and conditionsFor greater certainty, the terms and conditions of the exemption are terms and conditions of the authorization. However, if there is a conflict between any of those terms and conditions and a requirement of the regulatory scheme, the requirement of the regulatory scheme prevails to the extent of the conflict.ApplicationsIf an application for an exemption under subsection 56.1(1) of the previous version is submitted before commencement day and the minister responsible for the previous version has not, before that day, made a decision in relation to the application, the application is deemed to have been submitted on that day as an application for an authorization under the regulatory scheme.RegulationsThe Governor in Council may make any regulations that the Governor in Council considers necessary to provide for any other transitional matter arising from the coming into force of the regulatory scheme.Coming into ForceOrder in councilSubsection 413(4) and sections 414 and 415 come into force on a day to be fixed by order of the Governor in Council.[Note: Subsection 413(4) and sections 414 and 415 not in force.]2026, c. 32026-03-26SI/2025-1282025-12-12SI/2025-1062025-10-30SI/2025-22025-10-01SI/2025-882025-06-27SI/2025-242025-04-01SI/2025-252025-03-27SI/2025-242025-03-042024, c. 172025-01-01SI/2025-42025-01-01