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Budget Implementation Act, 2019, No. 1 (S.C. 2019, c. 29)

Act current to 2022-09-22 and last amended on 2021-11-23. Previous Versions

Budget Implementation Act, 2019, No. 1

S.C. 2019, c. 29

Assented to 2019-06-21

An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2019 and other measures

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, 2019, No. 1.

PART 1Income Tax Act and Other Legislation

R.S., c. 1 (5th Supp.)Income Tax Act

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R.S., c. C-8Canada Pension Plan

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Coming into Force

Marginal note:Non-application — subsection 114(2) of Canada Pension Plan

  • Footnote * (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in sections 45 and 46 of this Act.

  • Marginal note:Order in council

    (2) Sections 45 and 46 come 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.

R.S., c. C-51Cultural Property Export and Import Act

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1996, c. 23Employment Insurance Act

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C.R.C., c. 945Income Tax Regulations

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PART 2GST/HST Measures

R.S., c. E-15Excise Tax Act

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SOR/91-51; SOR/2006-162, s. 6Streamlined Accounting (GST/HST) Regulations

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PART 32002, c. 22Excise Act, 2001

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PART 4Various Measures

DIVISION 1Financial Sector

SUBDIVISION A1991, c. 46Bank Act

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2005, c. 54An Act to amend certain Acts in relation to financial institutions

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Coordinating Amendments

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SUBDIVISION BR.S., c. C-21; 2001, c. 9, s. 218Canadian Payments Act

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Coming into Force

Marginal note:Order in council

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

DIVISION 2Strengthening Anti-Money Laundering and Anti-Terrorist Financing Regime

SUBDIVISION AR.S., c. C-44; 1994, c. 24, s. 1(F)Canada Business Corporations Act

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Coming into Force

Marginal note:2018, c. 27 or royal assent

Footnote * This Subdivision comes into force on the later of the day on which section 183 of the Budget Implementation Act, 2018, No. 2 comes into force and the day on which this Act receives royal assent.

SUBDIVISION BR.‍S.‍, c. C-46Criminal Code

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SUBDIVISION C2000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing Act

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SUBDIVISION D1993, c. 37Seized Property Management Act

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Consequential Amendments
R.S., c. C-46Criminal Code

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2000, c. 24Crimes Against Humanity and War Crimes Act

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2000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing Act

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DIVISION 31995, c. 44Employment Equity Act

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Coming into Force

Marginal note:Order in council

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

DIVISION 4Payments

Climate Action Support

Marginal note:Definitions

  •  (1) The following definitions apply in this section.

    specified Minister

    specified Minister means a minister specified by the Minister of Finance under subsection (2). (ministre responsable)

    specified period

    specified period means a period specified by the Minister of Finance under subsection (3). (période déterminée)

    specified province

    specified province means a province specified by the Minister of Finance under subsection (3). (province déterminée)

  • Marginal note:Authority of Minister of Finance

    (2) The Minister of Finance may specify the ministers who may requisition a payment out of the Consolidated Revenue Fund under subsection (5) in respect of a specified period.

  • Marginal note:Authority of Minister of Finance

    (3) For each specified Minister, the Minister of Finance may specify amounts that may be paid out of the Consolidated Revenue Fund under subsection (5) and the province and period in respect of which the amounts are to be paid, subject to any terms and conditions that the Minister of Finance may stipulate.

  • Marginal note:Maximum — province and period

    (4) The total of all amounts that may be specified by the Minister of Finance under subsection (3) in respect of a specified province and specified period must not exceed the amount determined by the formula

    A + B

    where

    A
    is the amount determined by the formula

    C − D

    where

    C
    is the estimate of the charges to be levied by Her Majesty in right of Canada under Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of the specified province and the specified period less the estimate of all amounts (other than the amount determined under the description of D) in respect of the charges to be rebated, refunded or remitted under Part 1 of that Act, or under any other Act of Parliament, in respect of the specified province and the specified period, and
    D
    is the estimate of all amounts to be deemed by subsection 122.8(6) of the Income Tax Act to have been paid as a rebate in respect of the specified province and the specified period; and
    B
    is the amount determined by the formula

    [(E – F) – G] – H

    where

    E
    is the estimate of the charges levied, or to be levied, by Her Majesty in right of Canada under Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of the specified province and all previous specified periods less the estimate of all amounts (other than the amount determined under the description of F) in respect of the charges that are, or are to be, rebated, refunded or remitted under Part 1 of that Act, or under any other Act of Parliament, in respect of the specified province and all previous specified periods,
    F
    is the estimate of all amounts deemed, or to be deemed, by subsection 122.8(6) of the Income Tax Act to have been paid as a rebate in respect of the specified province and all previous specified periods,
    G
    is the estimate of all sums paid, or to be paid, out of the Consolidated Revenue Fund under subsection (5) in respect of the specified province and all previous specified periods, and
    H
    is the total of all amounts distributed by the Minister of National Revenue under subsection 165(2) of the Greenhouse Gas Pollution Pricing Act in respect of the specified province and all previous specified periods.
  • Marginal note:Payment out of Consolidated Revenue Fund

    (5) There may be paid out of the Consolidated Revenue Fund, on the requisition of a specified Minister, in respect of a specified province and specified period and in accordance with any terms and conditions stipulated by the Minister of Finance under subsection (3), sums not exceeding in the aggregate the amount specified by the Minister of Finance under that subsection in respect of that specified Minister, province and period.

  • Marginal note:Deemed rebate — fuel charges

    (6) An amount paid out of the Consolidated Revenue Fund under subsection (5) in respect of a specified province and specified period is deemed, except for the purposes of subsection (4), to have been paid in that period as a rebate in respect of charges levied under Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of that province.

 
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