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Budget Implementation Act, 2007 (S.C. 2007, c. 29)

Act current to 2020-11-02 and last amended on 2016-06-22. Previous Versions

Budget Implementation Act, 2007

S.C. 2007, c. 29

Assented to 2007-06-22

An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2007

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, 2007.

PART 1Amendments Related to Income Tax

Income Tax Act

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Income Tax Regulations

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Canada Education Savings Act

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Canada Education Savings Regulations

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Coordinating Amendments

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PART 2Amendments to the Excise Tax Act (Other than with Respect to the Goods and Services Tax/Harmonized Sales Tax)

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PART 3Amendments in Respect of the Goods and Services Tax/Harmonized Sales Tax

Excise Tax Act

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Coordinating Amendments

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PART 4Other Measures Relating to Taxation

Customs Tariff

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Federal-Provincial Fiscal Arrangements Act

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Marginal note:Coming into force

 Sections 55 and 56 are deemed to have come into force on July 1, 2000.

Payments to Ontario

Marginal note:Payment of $250,000,000

 For the fiscal year beginning on April 1, 2007, from and out of the Consolidated Revenue Fund, there may be paid, on the requisition of the Minister of Finance, an amount of $250,000,000 to the Province of Ontario, to assist the province in the transition to a single corporate tax administration.

Marginal note:Payment of $150,000,000

 For the fiscal year beginning on April 1, 2008, from and out of the Consolidated Revenue Fund, there may be paid, on the requisition of the Minister of Finance, an amount of $150,000,000 to the Province of Ontario, to assist the province in the transition to a single corporate tax administration.

PART 5Tax-back Guarantee Act

Marginal note:Enactment of Act

 The Tax-back Guarantee Act is enacted as follows:

[See Tax-back Guarantee Act]

PART 6Federal-Provincial Fiscal Arrangements Act

Amendments to Act

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Transitional Provisions

 [Transitional provision]

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Consequential Amendments

Canada-Newfoundland Atlantic Accord Implementation Act

 [Repealed, 2007, c. 35, s. 169]

 [Amendment]

 [Amendment]

Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act

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 [Amendment]

 [Repealed, 2007, c. 35, s. 170]

Coming into Force

Marginal note:Newfoundland and Labrador

  •  (1) Sections 79 and 82 come into force, or are deemed to have come into force, on April 1 of the first fiscal year in respect of which Newfoundland and Labrador makes the election under subsection 3.7(3) of the Federal-Provincial Fiscal Arrangements Act.

  • Marginal note:Notice

    Footnote *(2) The Minister of Finance shall publish in the Canada Gazette the date on which sections 79 and 82 come into force.

  • Marginal note:Nova Scotia

    (3) Section 81 comes into force, or is deemed to have come into force, on April 1, 2008.

  • 2007, c. 29, s. 84, c. 35, s. 171

PART 7Amendments to the Financial Administration Act

Financial Administration Act

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Coming into Force

Marginal note:Order in council

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

 
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