Budget Implementation Act, 2024, No. 1 (S.C. 2024, c. 17)

Short Title

Marginal note:Short title

1 This Act may be cited as the Budget Implementation Act, 2024, No. 1.

PART 1Amendments to the Income Tax Act and Other Legislation

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

2 [Amendments]

3 [Amendments]

4 [Amendments]

5 [Amendments]

6 [Amendments]

7 [Amendments]

8 [Amendments]

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27 [Amendments]

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64 [Amendments]

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66 [Amendments]

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68 [Amendments]

69 [Amendments]

70 [Amendments]

71 [Amendments]

72 [Amendments]

73 [Amendments]

74 [Amendments]

75 [Amendments]

76 [Amendments]

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

77 [Amendments]

78 [Amendments]

79 [Amendments]

Coordinating Amendments

80 [Amendments]

PART 2Global Minimum Tax Act

Enactment of Act

81 [Amendments]

Consequential Amendments

R.S., c. A-1Access to Information Act

82 [Amendments]

R.S., c. B-3; 1992, c. 27, s. 2Bankruptcy and Insolvency Act

83 [Amendments]

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

84 [Amendments]

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

85 [Amendments]

86 [Amendments]

87 [Amendments]

88 [Amendments]

89 [Amendments]

90 [Amendments]

R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act

91 [Amendments]

R.S., c. F-11Financial Administration Act

92 [Amendments]

R.S., c. T-2Tax Court of Canada Act

93 [Amendments]

94 [Amendments]

95 [Amendments]

96 [Amendments]

R.S., c. 1 (2nd Supp.)Customs Act

97 [Amendments]

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

98 [Amendments]

99 [Amendments]

100 [Amendments]

1999, c. 17; 2005, c. 38, s. 35Canada Revenue Agency Act

101 [Amendments]

2002, c. 9, s. 5Air Travellers Security Charge Act

102 [Amendments]

2002, c. 22Excise Act, 2001

103 [Amendments]

104 [Amendments]

2022, c. 5, s. 10Underused Housing Tax Act

105 [Amendments]

2022, c. 10, s. 135Select Luxury Items Tax Act

106 [Amendments]

107 [Amendments]

108 [Amendments]

109 [Amendments]

110 [Amendments]

Coordinating Amendments

111 [Amendments]

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

DIVISION 1R.S., c. E-15Excise Tax Act (GST/HST)

112 [Amendments]

DIVISION 2Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and Vaping Products)

R.S., c. E-14Excise Act

113 [Amendments]

114 [Amendments]

115 [Amendments]

116 [Amendments]

2002, c. 22Excise Act, 2001

117 [Amendments]

118 [Amendments]

119 [Amendments]

120 [Amendments]

121 [Amendments]

122 [Amendments]

123 [Amendments]

124 [Amendments]

125 [Amendments]

126 [Amendments]

127 [Amendments]

128 [Amendments]

129 [Amendments]

130 [Amendments]

131 [Amendments]

132 [Amendments]

SOR/2003-202Regulations Relieving Special Duty on Certain Tobacco Products

• The following provision is not in force.

  133 (1) The Regulations Relieving Special Duty on Certain Tobacco Products are repealed.

• (2) 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

134 [Amendments]

SOR/2011-7 Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes

• The following provision is not in force.

  135 (1) The Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes are repealed.

• (2) Subsection (1) comes into force on the first day of the month after the month in which this Act receives royal assent.

DIVISION 3Underused Housing Tax Act and Underused Housing Tax Regulations

2022, c. 5, s. 10Underused Housing Tax Act

136 [Amendments]

137 [Amendments]

138 [Amendments]

139 [Amendments]

140 [Amendments]

141 [Amendments]

142 [Amendments]

143 [Amendments]

144 [Amendments]

2022, c. 19, s. 116Underused Housing Tax Regulations

145 [Amendments]

146 [Amendments]

DIVISION 42018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act (Part 1)

147 [Amendments]

148 [Amendments]

PART 4Various Measures

DIVISION 12022, c. 10Budget Implementation Act, 2022, No. 1 (Extension of Prohibition on Purchase of Residential Property by Non-Canadians)

149 [Amendments]

DIVISION 2Canada Mortgage Bonds Program

R.S., c. N-11National Housing Act

150 [Amendments]

151 [Amendments]

2017, c. 20, s. 103 Borrowing Authority Act

152 [Amendments]

Coordinating Amendments

153 [Amendments]

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

1994, c. 28Canada Student Financial Assistance Act

Coming into Force

Marginal note:Order in council

Footnote ^*161 This Division comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Division 4 not in force.]

DIVISION 52004, c. 26 Canada Education Savings Act

Amendments to the Act

R.S., c. 1 (5th Supp.)Consequential Amendments to the Income Tax Act

Coming into Force

Marginal note:Order in council

• 171 Footnote ^*(1) Section 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.

  • Return to footnote ^*[Note: Section 162, subsection 163(2), sections 166 to 168, subsection 169(1) and section 170 not in force.]

• Marginal note:Order in council

  Footnote ^*(2) Subsections 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.

  • Return to footnote ^*[Note: Subsections 163(1), (3) and (4), sections 164 and 165 and subsection 169(2) not in force.]

DIVISION 6R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3Bretton Woods and Related Agreements Act

172 [Amendments]

DIVISION 7Measures Relating to Modernizing International Financial Institutions

R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3Bretton Woods and Related Agreements Act

173 [Amendments]

R.S., c. I-18International Development (Financial Institutions) Assistance Act

174 [Amendments]

1991, c. 12European Bank for Reconstruction and Development Agreement Act

175 [Amendments]

DIVISION 82018, c. 27, s. 659International Financial Assistance Act

176 [Amendments]

177 [Amendments]

DIVISION 9R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act

178 [Amendments]

DIVISION 10R.S., c. F-11Financial Administration Act (Exemption Related to Certain Crown Corporations)

179 [Amendments]

DIVISION 11R.S., c. F-11Financial Administration Act (Information Disclosure Requirements)

180 [Amendments]

181 [Amendments]

DIVISION 12R.S., c. F-8; 1995, c. 17, s. 45Federal-Provincial Fiscal Arrangements Act

182 [Amendments]

183 [Amendments]

DIVISION 13Private Sector Pension Plans

R.S., c. 32 (2nd Supp.)Pension Benefits Standards Act, 1985

2012, c. 16Pooled Registered Pension Plans Act

Coming into Force

Marginal note:Order in council

Footnote ^*186 Sections 184 and 185 come into force on a day or days to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Sections 184 and 185 not in force.]

DIVISION 14R.S., c. C-8Canada Pension Plan

Amendments to the Act

187 [Amendments]

191 [Amendments]

193 [Amendments]

194 [Amendments]

C.R.C., c. 385Consequential Amendment to the Canada Pension Plan Regulations

195 [Amendments]

Coming into Force

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

• 196 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.

• Marginal note:Order in council

  Footnote ^*(2) This 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.

  • Return to footnote ^*[Note: Division 14, other than subsections 187(1) and (3), sections 191 and 193, subsection 194(2) and section 195, not in force.]

DIVISION 151999, c. 34Public Sector Pension Investment Board Act

197 [Amendments]

DIVISION 16Consumer-Driven Banking Framework

Consumer-Driven Banking Act

198 [Amendments]

2001, c. 9 Related Amendments to the Financial Consumer Agency of Canada Act

199 [Amendments]

200 [Amendments]

201 [Amendments]

202 [Amendments]

203 [Amendments]

204 [Amendments]

205 [Amendments]

206 [Amendments]

207 [Amendments]

208 [Amendments]

209 [Amendments]

210 [Amendments]

211 [Amendments]

212 [Amendments]

222 [Amendments]

223 [Amendments]

225 [Amendments]

226 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*227 Sections 213 to 221 and 224 come into force on a day or days to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Sections 213 to 221 and 224 not in force.]

DIVISION 171991, c. 46Bank Act

228 [Amendments]

229 [Amendments]

DIVISION 18R.S., c. 18 (3rd Supp.), Part IOffice of the Superintendent of Financial Institutions Act

230 [Amendments]

DIVISION 19R.S., c. B-2Bank of Canada Act

231 [Amendments]

DIVISION 20R.S., c. C-44; 1994, c. 24, s. 1(F)Canada Business Corporations Act

232 [Amendments]

233 [Amendments]

234 [Amendments]

DIVISION 21R.S., c. L-2Canada Labour Code (Improving Access to Protections for Employees)

Amendments to the Act

235 [Amendments]

236 [Amendments]

237 [Amendments]

238 [Amendments]

239 [Amendments]

240 [Amendments]

241 [Amendments]

242 [Amendments]

Transitional Provisions

Marginal note:Presumptions and burdens of proof

243 Sections 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.

Marginal note:Section 167.1 of Canada Labour Code

244 Section 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.

DIVISION 22R.S., c. L-2 Canada Labour Code (Policy on Disconnecting and Other Measures)

Amendments to the Act

249 [Amendments]

250 [Amendments]

251 [Amendments]

252 [Amendments]

253 [Amendments]

254 [Amendments]

Transitional Provisions

Marginal note:Definitions

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

  commencement day

  commencement day means the day on which this section comes into force. (date de référence)

  former Act

  former Act means the Canada Labour Code as it read immediately before commencement day. (ancienne loi)

  new Act

  new Act means the Canada Labour Code as it reads on commencement day. (nouvelle loi)

• Marginal note:Ongoing complaint

  (2) In 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.

• Marginal note:For greater certainty

  (3) For 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.

• Marginal note:Past termination

  (4) In 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

257 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*258 Sections 245 to 248 and 255 come into force on a day or days to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Sections 245 to 248 and 255 not in force.]

DIVISION 231996, c. 23Employment Insurance Act

259 [Amendments]

DIVISION 242023, c. 15An Act for the Substantive Equality of Canada’s Official Languages

260 [Amendments]

DIVISION 25Indigenous Loan Guarantee Program

Marginal note:Loan guarantees

• 261 (1) A 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.

• Marginal note:Consolidated Revenue Fund

  (2) The 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.

Marginal note:Agent of His Majesty

262 The subsidiary referred to in section 261 is for all its purposes an agent of His Majesty in right of Canada.

Marginal note:Non-application of provisions

• 263 (1) Section 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.

• Marginal note:Application of provisions

  (2) Subsections 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.

DIVISION 26Red Dress Alert

Marginal note:Payments out of C.R.F.

264 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.

DIVISION 27Subsidiary of VIA Rail Canada Inc.

Marginal note:Definition of subsidiary

265 In 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.

Marginal note:Agent of His Majesty

266 The subsidiary is an agent of His Majesty in right of Canada.

Marginal note:Contracts, agreements or other arrangements

267 The subsidiary may enter into contracts, agreements or other arrangements with His Majesty as though it were not an agent of His Majesty.

Marginal note:Coming into force

268 Sections 265 to 267 are deemed to have come into force on November 29, 2022.

DIVISION 282019, c. 28, s. 1Impact Assessment Act

Amendments to the Act

269 [Amendments]

270 [Amendments]

271 [Amendments]

272 [Amendments]

273 [Amendments]

274 [Amendments]

275 [Amendments]

276 [Amendments]

277 [Amendments]

278 [Amendments]

279 [Amendments]

280 [Amendments]

281 [Amendments]

282 [Amendments]

283 [Amendments]

284 [Amendments]

285 [Amendments]

286 [Amendments]

287 [Amendments]

288 [Amendments]

289 [Amendments]

290 [Amendments]

291 [Amendments]

292 [Amendments]

293 [Amendments]

294 [Amendments]

295 [Amendments]

296 [Amendments]

297 [Amendments]

298 [Amendments]

299 [Amendments]

300 [Amendments]

301 [Amendments]

Transitional Provisions

Marginal note:Definitions

• 302 (1) The following definitions apply in this section and sections 303 to 318.

  amended Act

  amended Act means the Impact Assessment Act, as it reads on or after the commencement day. (loi modifiée)

  commencement day

  commencement day means the day on which this section comes into force. (date de référence)

  2012 Act

  2012 Act means the Canadian Environmental Assessment Act, 2012, section 52 of chapter 19 of the Statutes of Canada, 2012. (Loi de 2012)

• Marginal note:Terminology

  (2) Words and expressions used in sections 303 to 318 have the same meaning as in section 2 of the amended Act.

Marginal note:Designation of physical activity

• 303 (1) Despite 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.

• Marginal note:Deeming

  (2) Everything 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.

Marginal note:Deeming — no impact assessment

304 If 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.

Marginal note:Designated projects

• 305 (1) This 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.

• Marginal note:Posting

  (2) The 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.

• Marginal note:Deeming

  (3) Everything 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.

• Marginal note:Agency’s power

  (4) The 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.

• Marginal note:Posting

  (5) The 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.

• Marginal note:Clarification

  (6) For 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.

• Marginal note:Definition of first step

  (7) In 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.

Marginal note:Decision statements issued before commencement day

• 306 (1) If 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.

• Marginal note:Decision statements issued on or after commencement day

  (2) If 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.

• Marginal note:Deeming

  (3) A 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.

Marginal note:Amendment to decision statement — Impact Assessment Act

• 307 (1) Subsection 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 amendment

  • (a) is made during the six-month period that starts on that day;

  • (b) 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; and

  • (c) does not add a condition or modify the designated project’s description.

• Marginal note:Posting of amended decision statement

  (2) If 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.

• Marginal note:Deeming

  (3) The 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.

Marginal note:Amendment to decision statement — 2012 Act

• 308 (1) The 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 to

  • (a) remove 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

  • (b) amend 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.

• Marginal note:Posting of amended decision statement

  (2) If 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.

• Marginal note:Deeming

  (3) The 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.

Marginal note:Regional assessments — committee report not provided

• 309 (1) If 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,

  • (a) 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; and

  • (b) everything 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.

• Marginal note:Regional assessments — committee report provided

  (2) If 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.

Marginal note:Regional assessments — Agency report not provided

• 310 (1) If 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,

  • (a) 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; and

  • (b) everything 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.

• Marginal note:Regional assessments — Agency report provided

  (2) If 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.

Marginal note:Strategic assessments — committee report not provided

• 311 (1) If 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,

  • (a) the committee is deemed, on that day, to be established in accordance with section 95 of the amended Act; and

  • (b) everything 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.

• Marginal note:Strategic assessments — committee report provided

  (2) If 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.

Marginal note:Strategic assessments — Agency report not provided

• 312 (1) If 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,

  • (a) the Agency is deemed, as of that day, to be authorized under section 95 of the amended Act to conduct that assessment; and

  • (b) everything 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.

• Marginal note:Strategic assessments — Agency report provided

  (2) If 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.

Marginal note:Time limit — response to request for assessment

313 Despite 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.

Marginal note:Agreements or arrangements

• 314 (1) Any 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.

• Marginal note:International agreements or arrangements

  (2) Any 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.

• Marginal note:Non-application

  (3) Subsection 114(3) of the amended Act does not apply in respect of the agreements or arrangements referred to in subsections (1) and (2).

Marginal note:Cost Recovery Regulations

315 The 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.

Marginal note:Physical Activities Regulations

316 The 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 deemed

• (a) to be made by the Governor in Council, under sections 109 and 188 of the amended Act, on the commencement day;

• (b) to be registered as SOR/2019-285;

• (c) 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; and

• (d) despite section 5 of the Physical Activities Regulations, as so published, to come into force on the commencement day.

Marginal note:Information and Management of Time Limits Regulations

317 The Information and Management of Time Limits Regulations, as published in the Canada Gazette, Part II, on August 21, 2019, are deemed

• (a) to be made by the Minister, under section 112 of the amended Act, on the commencement day;

• (b) to be registered as SOR/2019-283; and

• (c) despite section 10 of the Information and Management of Time Limits Regulations, as so published, to come into force on the commencement day.

Marginal note:Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells)

• 318 (1) The Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells), as posted on the Internet site on June 4, 2020, are deemed

  • (a) to be made by the Minister, under paragraph 112(1)(a.2) of the amended Act, on the commencement day; and

  • (b) despite 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.

• (2) 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).

Marginal note:Regulations

319 The 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.

DIVISION 29R.S., c. J-1Judges Act

320 [Amendments]

DIVISION 30R.S., c. T-2Tax Court of Canada Act

321 [Amendments]

DIVISION 31R.S., c. F-27Food and Drugs Act

Amendments to the Act

322 [Amendments]

323 [Amendments]

324 [Amendments]

325 [Amendments]

326 [Amendments]

328 [Amendments]

329 [Amendments]

331 [Amendments]

Transitional Provision

Marginal note:Marketing authorizations

332 Marketing 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 Force

Marginal note:Order in council

Footnote ^*333 Subsection 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.

• Return to footnote ^*[Note: Subsection 325(2), sections 327 and 330 and subsection 331(2) not in force.]

DIVISION 321997, c. 13; 2018, c. 9, s. 2Tobacco and Vaping Products Act

Amendment to the Act

334 [Amendments]

Coordinating Amendment

335 [Amendments]

DIVISION 33R.S., c. C-46Criminal Code (Criminal Interest Rate)

Amendments to the Act

Coordinating Amendments

338 [Amendments]

Coming into Force

Marginal note:Order in council

• 339 Footnote ^*(1) Subsections 336(1) and (2) and section 337 come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Subsections 336(1) and (2) and section 337 not in force.]

• Marginal note:30th day after royal assent

  (2) Subsection 336(3) comes into force on the 30th day after the day on which this Act receives royal assent.

DIVISION 34Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures

SUBDIVISION A2000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing Act

Amendments to the Act

342 [Amendments]

343 [Amendments]

345 [Amendments]

Consequential Amendments

2000, c. 5Personal Information Protection and Electronic Documents Act

SOR/2002-412Cross-border Currency and Monetary Instruments Reporting Regulations

Coordinating Amendments

349 [Amendments]

350 [Amendments]

Coming into Force

Marginal note:Royal assent or July 1, 2024

• 351 (1) Subsections 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.

• Marginal note:Order in council

  Footnote ^*(2) Subsections 340(2) and (4) and 342(2) come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Subsections 340(2) and (4) and 342(2) not in force.]

• Marginal note:Order in council

  Footnote ^*(3) Sections 341, 344 and 347 come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Sections 341, 344 and 347 not in force.]

• Marginal note:Order in council

  Footnote ^*(4) Section 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.

  • Return to footnote ^*[Note: Section 346 not in force.]

SUBDIVISION BIncome Tax Act and Excise Tax Act

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

352 [Amendments]

353 [Amendments]

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

354 [Amendments]

355 [Amendments]

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

Amendments to the Act

Coming into Force

Marginal note:90th day after royal assent

367 This Subdivision comes into force on the 90th day after the day on which this Act receives royal assent.

DIVISION 35R.S., c. C-46Criminal Code (Motor Vehicle Theft)

Amendments to the Act

Consequential Amendments

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

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

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

Coordinating Amendments

378 [Amendments]

Coming into Force

Marginal note:30th day after royal assent

379 This Division, other than section 378, comes into force on the 30th day after the day on which this Act receives royal assent.

DIVISION 36 R.S., c. R-2; 1989, c. 17, s. 2Radiocommunication Act

380 [Amendments]

381 [Amendments]

382 [Amendments]

DIVISION 371993, c. 38Telecommunications Act

Amendments to the Act

Coming into Force

Marginal note:Order in council

Footnote ^*384 This Division comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Division 37 not in force.]

DIVISION 38Immigrant Stations

1992, c. 20Corrections and Conditional Release Act

385 [Amendments]

386 [Amendments]

388 [Amendments]

2001, c. 27Immigration and Refugee Protection Act

390 [Amendments]

Transitional Provision

391 On 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

392 [Amendments]

Coming into Force

Marginal note:Fifth anniversary of royal assent

393 Subsection 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.

DIVISION 39Measures Related to Public Debt and the Borrowing of Money

SUBDIVISION AR.S., c. F-11Financial Administration Act

394 [Amendments]

SUBDIVISION B2017, c. 20, s. 103Borrowing Authority Act

Amendment to the Act

395 [Amendments]

Coordinating Amendments

396 [Amendments]

DIVISION 40Legislation Related to Financial Institutions (Diversity Disclosure)

1991, c. 45Trust and Loan Companies Act

1991, c. 46Bank Act

1991, c. 47Insurance Companies Act

Coming into Force

Marginal note:Order in council

Footnote ^*402 This Division comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Division 40 not in force.]

DIVISION 41Legislation Related to Financial Institutions (Sunset Provisions)

1991, c. 45Trust and Loan Companies Act

403 [Amendments]

1991, c. 46Bank Act

404 [Amendments]

405 [Amendments]

1991, c. 47Insurance Companies Act

406 [Amendments]

407 [Amendments]

DIVISION 42Measures Related to the Canada Disability Benefit

R.S., c. F-7; 2002, c. 8, s. 14Federal Courts Act

408 [Amendments]

R.S., c. T-2Tax Court of Canada Act

409 [Amendments]

410 [Amendments]

2005, c. 34; 2013, c. 40, s. 205Department of Employment and Social Development Act

411 [Amendments]

Coordinating Amendment

412 [Amendments]

DIVISION 431996, c. 19Controlled Drugs and Substances Act

Amendments to the Act

413 [Amendments]

Transitional Provisions

Marginal note:Definitions

416 The following definitions apply in this section and sections 417 to 419.

commencement day

commencement day means the day on which subsection 413(4) and sections 414 and 415 come into force. (date de référence)

previous version

previous version means the Controlled Drugs and Substances Act, as it reads immediately before commencement day. (version antérieure)

regulatory scheme

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)

Marginal note:Exemptions

• 417 (1) An 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.

• Marginal note:Validity period

  (2) Subsection (1) does not have the effect of extending the validity period of the exemption.

• Marginal note:Terms and conditions

  (3) For 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.

Marginal note:Applications

418 If 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.

Marginal note:Regulations

419 The 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 Force

Marginal note:Order in council

Footnote ^*420 Subsection 413(4) and sections 414 and 415 come into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Subsection 413(4) and sections 414 and 415 not in force.]