Short Title

Marginal note:Short Title

1 This Act may be cited as the Budget Implementation Act, 2017, No. 1.

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

Income Tax Act

2 [Amendment]

3 [Amendment]

4 [Amendment]

5 [Amendment]

6 [Amendments]

7 [Amendment]

8 [Amendments]

9 [Amendments]

10 [Amendment]

11 [Amendment]

12 [Amendments]

13 [Amendments]

14 [Amendment]

15 [Amendment]

16 [Amendments]

17 [Amendment]

18 [Amendment]

19 [Amendments]

20 [Amendment]

21 [Amendment]

22 [Amendments]

23 [Amendments]

24 [Amendments]

25 [Amendment]

26 [Amendment]

27 [Amendment]

28 [Amendment]

29 [Amendment]

Budget Implementation Act, 2016, No. 1

30 [Amendment]

Income Tax Regulations

31 [Amendment]

32 [Amendment]

33 [Amendment]

Coordinating Amendments

34 [Amendments]

PART 2Amendments to the Excise Tax Act (GST/HST Measures)

35 [Amendments]

36 [Amendments]

37 [Amendment]

38 [Amendments]

39 [Amendment]

40 [Amendment]

41 [Amendment]

PART 3Amendments to the Excise Act, the Excise Act, 2001 and the Economic Action Plan 2014 Act, No. 1

Excise Act

42 [Amendment]

43 [Amendment]

44 [Amendment]

Excise Act, 2001

45 [Amendments]

46 [Amendment]

47 [Amendment]

48 [Amendment]

49 [Amendment]

50 [Amendment]

51 [Amendments]

52 [Amendments]

53 [Amendments]

54 [Amendment]

55 [Amendments]

56 [Amendments]

57 [Amendments]

58 [Amendment]

59 [Amendment]

60 [Amendment]

61 [Amendment]

62 [Amendment]

63 [Amendment]

64 [Amendments]

65 [Amendments]

Economic Action Plan 2014 Act, No. 1

66 [Amendments]

Application

67 [Related Provision]

PART 4Various Measures

DIVISION 1Special Import Measures Act

Amendments to the Act

68 [Amendments]

69 [Amendment]

70 [Amendment]

71 [Amendment]

72 [Amendment]

73 [Amendment]

74 [Amendments]

75 [Amendments]

76 [Amendment]

77 [Amendment]

78 [Amendment]

79 [Amendment]

80 [Amendments]

81 [Amendments]

82 [Amendment]

83 [Amendment]

84 [Amendment]

85 [Amendment]

86 [Amendment]

87 [Amendment]

88 [Amendment]

89 [Amendment]

90 [Amendments]

91 [Amendments]

92 [Amendment]

93 [Amendment]

94 [Amendment]

95 [Amendment]

96 [Amendment]

97 [Amendments]

98 [Amendments]

Transitional Provisions

Coming into Force

Marginal note:Order in council

Footnote ^*102 Sections 68, 69, 74, 75 and 84 to 91, subsection 97(2) and sections 98 to 101 come into force on the day fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Sections 68, 69, 74, 75 and 84 to 91, subsection 97(2) and sections 98 to 101 not in force.]

DIVISION 2Public Debt

Enactment of Borrowing Authority Act

Marginal note:Enactment

103 The Borrowing Authority Act, whose text is as follows and whose schedule is set out in Schedule 1 to this Act, is enacted:

[See Borrowing Authority Act]

Amendment to the Financial Administration Act

104 [Amendment]

Amendment to the Hibernia Development Project Act

105 [Amendment]

Consequential Amendment to the Budget Implementation Act, 2016, No. 1

106 [Amendment]

Coming into Force

Marginal note:

Footnote ^*107 Section 103 comes into force on the day on which section 183 of the Budget Implementation Act, 2016, No. 1 comes into force.

• Return to footnote ^*[Note: Section 103 not in force.]

DIVISION 3Financial Sector Stability

Canada Deposit Insurance Corporation Act

108 [Amendment]

109 [Amendments]

Bank Act

111 [Amendment]

Coming into Force

Marginal note:Order in council

• 112 Footnote ^*(1) Section 110 comes into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Section 110 not in force.]

• Marginal note:

• 2016, c. 7 or royal assent

Footnote ^*(2) Section 111 comes into force on the day on which section 160 of the Budget Implementation Act, 2016, No. 1 comes into force or, if it is later, on the day on which this Act receives royal assent.

• Return to footnote ^*[Note: Section 111 not in force.]

DIVISION 4Shared Services Canada Act

113 [Amendment]

114 [Amendment]

DIVISION 5Payment to the Canadian Institute for Advanced Research

Marginal note:Maximum payment of $125,000,000

115 There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding $125,000,000 to the Canadian Institute for Advanced Research to support a pan-Canadian artificial intelligence strategy.

DIVISION 6Financial Assistance for Students

Canada Student Financial Assistance Act

116 [Amendment]

Canada Education Savings Act

117 [Amendment]

118 [Amendments]

119 [Amendment]

120 [Amendment]

Coming into Force

Marginal note:August 1, 2018

• 121 (1) Section 116 comes into force on August 1, 2018.

• Marginal note:January 1, 2018

  (2) Sections 117 to 120 come into force on January 1, 2018.

DIVISION 7Parliamentary Budget Officer and Board of Internal Economy

Parliament of Canada Act

Amendments to the Act

122 [Amendment]

123 [Amendment]

124 [Amendment]

125 [Amendments]

126 [Amendment]

127 [Amendment]

128 [Amendment]

129 [Amendment]

130 [Amendment]

Transitional Provisions

131 [Transitional Provision]

132 [Transitional Provision]

133 [Transitional Provision]

134 [Transitional Provision]

135 [Transitional Provision]

136 [Transitional Provision]

137 [Transitional Provision]

138 [Transitional Provision]

139 [Transitional Provision]

140 [Transitional Provision]

141 [Transitional Provision]

142 [Transitional Provision]

143 [Transitional Provision]

144 [Transitional Provision]

145 [Transitional Provision]

146 [Transitional Provision]

147 [Transitional Provision]

148 [Transitional Provision]

149 [Transitional Provision]

150 [Transitional Provision]

151 [Transitional Provision]

152 [Transitional Provision]

153 [Transitional Provision]

154 [Transitional Provision]

155 [Transitional Provision]

156 [Transitional Provision]

Consequential Amendments

Access to Information Act

157 [Amendment]

Canada Post Corporation Act

158 [Amendment]

Federal Courts Act

159 [Amendment]

Financial Administration Act

160 [Amendments]

Garnishment, Attachment and Pension Diversion Act

161 [Amendment]

162 [Amendment]

163 [Amendment]

164 [Amendments]

165 [Amendments]

166 [Amendments]

167 [Amendments]

168 [Amendments]

169 [Amendment]

170 [Amendment]

Government Employees Compensation Act

171 [Amendment]

Public Service Superannuation Act

172 [Amendment]

Radiocommunication Act

173 [Amendments]

Royal Canadian Mounted Police Act

173.1 [Amendment]

Parliamentary Employment and Staff Relations Act

174 [Amendment]

175 [Amendment]

176 [Amendment]

177 [Amendment]

Non-smokers’ Health Act

178 [Amendment]

Official Languages Act

179 [Amendment]

180 [Amendment]

181 [Amendments]

182 [Amendment]

183 [Amendment]

184 [Amendment]

Public Sector Compensation Act

185 [Amendment]

Public Service Employment Act

186 [Amendment]

Conflict of Interest Act

187 [Amendments]

188 [Amendment]

Expenditure Restraint Act

189 [Amendment]

Language Skills Act

190 [Amendment]

Coming into Force

Marginal note:Order in council

Footnote ^*191 Sections 126 to 129 and 131 to 190 come into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Sections 126 to 129 and 131 to 190 in force September 21, 2017, see SI/2017-53.]

DIVISION 8Investment Canada Act

Amendments to the Act

192 [Amendment]

193 [Amendment]

Transitional Provision

194 [Transitional Provision]

DIVISION 9Funding for Home Care Services and Mental Health Services

Marginal note:Payment to provinces — fiscal year 2017–2018

• 195 (1) For the fiscal year beginning on April 1, 2017, the Minister of Finance must pay to a province the amounts determined in accordance with subsections (2) and (3) for the purposes of assisting the province to provide home care services and mental health services if, no later than March 30, 2018, the Minister of Health notifies the Minister of Finance in writing that, in his or her opinion, the government of the province, before December 15, 2017, has accepted the federal proposal to strengthen health care for Canadians made on December 19, 2016.

• Marginal note:Amount — home care services

  (2) The amount to be paid for the purposes of assisting a province to provide home care services is the amount determined in accordance with the formula

  A × (B/C)

  where

  A

  is $200 million;

  B

  is the population of the province, according to the official estimate of the population of the province on July 1, 2016 published by Statistics Canada on September 28, 2016; and

  C

  is the total of the population of all provinces, according to the official estimate of the population of all provinces on July 1, 2016 published by Statistics Canada on September 28, 2016.

• Marginal note:Amount — mental health services

  (3) The amount to be paid for the purposes of assisting a province to provide mental health services is the amount determined in accordance with the formula

  A × (B/C)

  where

  A

  is $100 million;

  B

  is the population of the province, according to the official estimate of the population of the province on July 1, 2016 published by Statistics Canada on September 28, 2016; and

  C

  is the total of the population of all provinces, according to the official estimate of the population of all provinces on July 1, 2016 published by Statistics Canada on September 28, 2016.

• Marginal note:Payments out of C.R.F

  (4) Any amount to be paid under this section is to be paid out of the Consolidated Revenue Fund.

DIVISION 10Judges Act

Amendments to the Act

196 [Amendment]

197 [Amendment]

198 [Amendment]

199 [Amendment]

200 [Amendment]

201 [Amendment]

202 [Amendment]

203 [Amendment]

204 [Amendment]

205 [Amendment]

206 [Amendment]

207 [Amendment]

208 [Amendment]

209 [Amendment]

210 [Amendments]

211 [Amendment]

212 [Amendments]

213 [Amendment]

214 [Amendment]

215 [Amendment]

216 [Amendments]

217 [Amendment]

218 [Amendment]

219 [Amendment]

220 [Amendments]

221 [Amendments]

222 [Amendment]

223 [Amendment]

224 [Amendment]

225 [Amendments]

226 [Amendments]

Transitional Provision

227 [Transitional Provision]

Coming into Force

Marginal note:Order in council

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

  • Return to footnote ^*[Note: Sections 196 to 219 and 222 to 227 in force September 29, 2017, see SI/2017-60.]

• Marginal note:April 1, 2016

  (2) Sections 220 and 221 are deemed to have come into force on April 1, 2016.

DIVISION 11Support for Families: Benefits and Leaves

Employment Insurance Act

Amendments to the Act

229 [Amendment]

230 [Amendments]

231 [Amendments]

232 [Amendment]

233 [Amendment]

234 [Amendment]

235 [Amendments]

236 [Amendments]

237 [Amendments]

238 [Amendment]

239 [Amendment]

240 [Amendments]

241 [Amendments]

242 [Amendment]

243 [Amendment]

244 [Amendments]

245 [Amendments]

246 [Amendments]

247 [Amendments]

248 [Amendment]

249 [Amendment]

250 [Amendments]

251 [Amendments]

252 [Amendment]

253 [Amendment]

Transitional Provisions

Coordinating Amendments

257 [Amendments]

258 [Amendments]

Canada Labour Code

Amendments to the Act

259 [Amendment]

260 [Amendments]

261 [Amendment]

262 [Amendments]

263 [Amendments]

264 [Amendments]

265 [Amendment]

266 [Amendments]

267 [Amendments]

Coordinating Amendments

268 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*269 This Division, other than sections 257, 258 and 268, comes into force on a day to be fixed by order of the Governor in Council, which may not be earlier than July 10, 2017.

• Return to footnote ^*[Note: Division 11, other than sections 257, 258 and 268, not in force.]

DIVISION 12Canadian Forces Members and Veterans

Canadian Forces Members and Veterans Re-establishment and Compensation Act

270 [Amendment]

271 [Amendment]

272 [Amendment]

273 [Amendment]

274 [Amendment]

275 [Amendment]

276 [Amendment]

277 [Amendment]

278 [Amendment]

279 [Amendments]

280 [Amendment]

281 [Amendment]

282 [Amendment]

283 [Amendment]

284 [Amendments]

285 [Amendment]

286 [Amendment]

287 [Amendment]

Pension Act

288 [Amendments]

289 [Amendment]

290 [Amendment]

Department of Veterans Affairs Act

291 [Amendments]

Terminology Changes

• 292 (1) [Amendments]

• Marginal note:Other references

  (2) Unless the context requires otherwise, every reference to the “Canadian Forces Members and Veterans Re-establishment and Compensation Act” in any provision of an Act of Parliament other than a provision referred to in subsection (1) is to be read as a reference to the “Veterans Well-being Act”.

Transitional Provisions

296 [Transitional Provision]

Consequential Amendments

Jobs, Growth and Long-term Prosperity Act

297 [Amendment]

Budget Implementation Act, 2016, No. 1

298 [Amendment]

Coming into Force

Marginal note:April 1, 2018

299 The provisions of this Division, other than sections 290, 291 and 296, come into force on April 1, 2018.

DIVISION 13Immigration and Refugee Protection Act

300 [Amendments]

301 [Amendments]

302 [Amendment]

303 [Amendments]

304 [Amendments]

305 [Amendment]

DIVISION 14Employment Insurance Act

Amendments to the Act

306 [Amendment]

307 [Amendments]

308 [Amendment]

309 [Amendment]

310 [Amendment]

Coming into Force

Marginal note:April 1, 2018

311 This Division comes into force on April 1, 2018.

DIVISION 15Agreements — Minister of Transport

Aeronautics Act

312 [Amendment]

313 [Amendment]

Navigation Protection Act

314 [Amendment]

Railway Safety Act

315 [Amendment]

Canada Shipping Act, 2001

316 [Amendment]

DIVISION 16Food and Drugs Act

317 [Amendment]

DIVISION 17Labour and Employment Laws

Canada Labour Code

320 [Amendments]

321 [Amendment]

322 [Amendments]

324 [Amendments]

325 [Amendments]

329 [Amendments]

350 [Amendment]

359 [Amendment]

363 [Amendments]

364 [Amendments]

368 [Amendments]

376 [Amendment]

Wage Earner Protection Program Act

Transitional Provisions

Consequential Amendments

Parliamentary Employment and Staff Relations Act

Hazardous Materials Information Review Act

Public Service Labour Relations Act

Public Servants Disclosure Protection Act

Coordinating Amendments

398 [Amendments]

399 [Amendments]

400 [Amendment]

401 [Amendments]

Coming into Force

Marginal note:Order in council

• 402 Footnote ^*(1) Subsections 318(1), 320(1) and 322(1), section 323, subsections 324(2) and 325(1) and (2), sections 326 to 328, subsections 329(1) and (2), sections 330 to 337, subsection 338(1), sections 339 to 349 and 351 to 355, subsections 356(2) and (3), 363(8) and 364(2), section 365, subsection 368(1) and sections 370, 378 to 383, 387 and 391 to 397 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the days fixed in accordance with subsections (2) and (6).

  • Return to footnote ^*[Note: Subsections 318(1), 320(1) and 322(1), section 323, subsections 324(2) and 325(1) and (2), sections 326 to 328, subsections 329(1) and (2), sections 330 to 337, subsection 338(1), sections 339 to 349 and 351 to 355, subsections 356(2) and (3), 363(8) and 364(2), section 365, subsection 368(1) and sections 370, 378 to 383, 387 and 391 to 397 not in force.]

• Marginal note:Order in council

  Footnote ^*(2) Subsection 318(2), section 319, subsections 338(2) and 356(1) and section 384 come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Subsection 318(2), section 319, subsections 338(2) and 356(1) and section 384 not in force.]

• Marginal note:Order in council

  Footnote ^*(3) Subsections 320(2), 322(2), 325(3) and 329(3), section 360, subsections 363(2), (5), (6) and (9) and 364(3) and sections 373, 377, 386 and 390 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day fixed in accordance with subsection (1).

  • Return to footnote ^*[Note: Subsections 320(2), 322(2), 325(3) and 329(3), section 360, subsections 363(2), (5), (6) and (9) and 364(3) and sections 373, 377, 386 and 390 not in force.]

• Marginal note:Order in council

  Footnote ^*(4) Sections 350 and 376 come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Sections 350 and 376 not in force.]

• Marginal note:Order in council

  Footnote ^*(5) Sections 357 and 359, subsections 361(1), (3) and (4), section 362, subsections 363(1), (4) and (7) and 364(1) and sections 371, 374 and 385 come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Sections 357 and 359, subsections 361(1), (3) and (4), section 362, subsections 363(1), (4) and (7) and 364(1) and sections 371, 374 and 385 not in force.]

• Marginal note:Order in council

  Footnote ^*(6) Section 358, subsection 361(2) and sections 369, 372 and 375 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day fixed in accordance with subsection (5).

  • Return to footnote ^*[Note: Section 358, subsection 361(2) and sections 369, 372 and 375 not in force.]

• Marginal note:Order in council

  Footnote ^*(7) Subsections 363(3) and 364(4), sections 366 and 367, subsection 368(2) and sections 388 and 389 come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Subsections 363(3) and 364(4), sections 366 and 367, subsection 368(2) and sections 388 and 389 not in force.]

DIVISION 18Canada Infrastructure Bank Act

Enactment of Act

Marginal note:Enactment

403 The Canada Infrastructure Bank Act is enacted as follows:

[See Canada Infrastructure Bank Act]

Consequential Amendments

Access to Information Act

404 [Amendment]

Financial Administration Act

405 [Amendment]

Payments in Lieu of Taxes Act

406 [Amendment]

DIVISION 19Proceeds of Crime (Money Laundering) and Terrorist Financing Act

Amendments to the Act

407 [Amendments]

408 [Amendments]

409 [Amendment]

410 [Amendment]

411 [Amendment]

412 [Amendment]

413 [Amendment]

414 [Amendment]

415 [Amendments]

416 [Amendment]

417 [Amendment]

418 [Amendments]

419 [Amendment]

420 [Amendments]

421 [Amendment]

422 [Amendment]

423 [Amendments]

424 [Amendment]

425 [Amendments]

426 [Amendment]

427 [Amendment]

428 [Amendment]

429 [Amendment]

430 [Amendments]

431 [Amendment]

432 [Amendments]

433 [Amendment]

434 [Amendment]

435 [Amendment]

Economic Action Plan 2014 Act, No. 1

Amendments to the Act

436 [Amendments]

437 [Amendments]

Related Amendment to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act

438 [Amendment]

Coordinating Amendments

439 [Amendments]

440 [Amendments]

Coming into Force

Marginal note:Order in council

• 441 Footnote ^*(1) Subsection 408(1), subsections 415(2) and (3), section 417, subsections 423(1) and (3) and sections 425 and 438 come into force on a day to be fixed by the Governor in Council, but that day must not be earlier than the day after the day on which section 258 of the Economic Action Plan 2014 Act, No. 1 comes into force.

  • Return to footnote ^*[Note: Subsection 408(1), subsections 415(2) and (3), section 417, subsections 423(1) and (3) and sections 425 and 438 not in force.]

• Marginal note:

• 2014, c. 20 or royal assent

Footnote ^*(2) Section 434 comes into force on the day after the day on which section 258 of the Economic Action Plan 2014 Act, No. 1 comes into force or, if it is later, on the day on which this Act receives royal assent.

• Return to footnote ^*[Note: Section 434 in force on assent June 22, 2017.]

DIVISION 20Invest in Canada Act

Enactment of Act

Marginal note:Enactment

442 The Invest in Canada Act is enacted as follows:

[See Invest in Canada Act]

Transitional Provisions

Consequential and Related Amendments

Access to Information Act

444 [Amendment]

Financial Administration Act

445 [Amendment]

446 [Amendment]

447 [Amendment]

Privacy Act

448 [Amendment]

Public Service Superannuation Act

449 [Amendment]

Coming into Force

Marginal note:Order in council

Footnote ^*450 The provisions of this Division comes into force on a day or days to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: The provisions of Division 20 not in force.]

DIVISION 21Modernization of Service Fees

Enactment of Service Fees Act

Marginal note:Enactment

451 The Service Fees Act is enacted as follows:

[See Service Fees Act]

Transitional Provisions

452 [Transitional Provisions]

Related Amendment to the Economic Action Plan 2014 Act, No. 1

453 [Amendment]

Terminology

• 454 (1) [Amendments]

• Marginal note:Other references to User Fees Act

  (2) Unless the context requires otherwise, every reference to the User Fees Act in any provision of an Act of Parliament other than a provision referred to in subsection (1) is to be read as a reference to the Service Fees Act.

Coordinating Amendment

455 [Amendment]

Repeal

456 [Repeal]

Coming into Force

Marginal note:April 1, 2018

• 457 (1) Sections 16 to 18 and paragraph 20(1)(g) of the Service Fees Act, as enacted by section 451 of this Act, come into force on April 1, 2018.

• Marginal note:Order in council

  Footnote ^*(2) Section 22 of the Service Fees Act, as enacted by section 451 of this Act, comes into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Section 22 of the Service Fees Act, as enacted by section 451, not in force.]