Budget Implementation Act, 2022, No. 1
S.C. 2022, c. 10
Assented to 2022-06-23
An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 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
1 This Act may be cited as the Budget Implementation Act, 2022, 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]
9 [Amendments]
10 [Amendments]
11 [Amendments]
12 [Amendments]
13 [Amendments]
14 [Amendments]
15 [Amendments]
16 [Amendments]
17 [Amendments]
18 [Amendments]
19 [Amendments]
20 [Amendments]
21 [Amendments]
22 [Amendments]
23 [Amendments]
24 [Amendments]
R.S., c. E-15Excise Tax Act
25 [Amendments]
1992, c. 48, Sch.Children’s Special Allowances Act
26 [Amendments]
27 [Amendments]
28 [Amendments]
29 [Amendments]
30 [Amendments]
31 [Amendments]
32 [Amendments]
2002, c. 22Excise Act, 2001
33 [Amendments]
C.R.C., c. 945Income Tax Regulations
34 [Amendments]
35 [Amendments]
36 [Amendments]
37 [Amendments]
38 [Amendments]
39 [Amendments]
40 [Amendments]
41 [Amendments]
42 [Amendments]
43 [Amendments]
44 [Amendments]
45 [Amendments]
SOR/93-12Children’s Special Allowance Regulations
46 [Amendments]
47 [Amendments]
48 [Amendments]
Coordinating Amendments
49 [Amendments]
50 [Amendments]
51 [Amendments]
PART 2R.S., c. E-15Amendments to the Excise Tax Act (GST/HST Measures)
52 [Amendments]
53 [Amendments]
PART 3Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts
DIVISION 1Excise Act, 2001 and Other Related Texts (Vaping Products)
2002, c. 22Excise Act, 2001
54 [Amendments]
55 [Amendments]
56 [Amendments]
57 [Amendments]
58 [Amendments]
59 [Amendments]
60 [Amendments]
61 [Amendments]
62 [Amendments]
63 [Amendments]
64 [Amendments]
65 [Amendments]
66 [Amendments]
67 [Amendments]
68 [Amendments]
69 [Amendments]
70 [Amendments]
71 [Amendments]
72 [Amendments]
73 [Amendments]
74 [Amendments]
75 [Amendments]
76 [Amendments]
77 [Amendments]
78 [Amendments]
79 [Amendments]
80 [Amendments]
Related Amendments
R.S., c. C-46Criminal Code
81 [Amendments]
R.S., c. E-15Excise Tax Act
82 [Amendments]
R.S., c. F-8; 1995, c. 17, s. 45(1)Federal-Provincial Fiscal Arrangements Act
83 [Amendments]
84 [Amendments]
85 [Amendments]
R.S., c. 1 (2nd Supp.)Customs Act
86 [Amendments]
87 [Amendments]
88 [Amendments]
89 [Amendments]
90 [Amendments]
91 [Amendments]
92 [Amendments]
93 [Amendments]
1997, c. 36Customs Tariff
94 [Amendments]
95 [Amendments]
96 [Amendments]
97 [Amendments]
SOR/81-701Tariff Item No. 9805.00.00 Exemption Order
98 [Amendments]
SI/85-181Postal Imports Remission Order
99 [Amendments]
SI/85-182; SI/92-128, s. 2(F)Courier Imports Remission Order
100 [Amendments]
SOR/86-1065Customs Sufferance Warehouses Regulations
101 [Amendments]
102 [Amendments]
SOR/87-720Non-residents’ Temporary Importation of Baggage and Conveyances Regulations
103 [Amendments]
104 [Amendments]
SOR/90-225Tariff Item No. 9807.00.00 Exemption Order
105 [Amendments]
SOR/96-46Customs Bonded Warehouses Regulations
106 [Amendments]
107 [Amendments]
108 [Amendments]
109 [Amendments]
SOR/2003-115Regulations Respecting Excise Licences and Registrations
110 [Amendments]
111 [Amendments]
112 [Amendments]
113 [Amendments]
SOR/2003-203; 2018, c. 12, s. 106Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped
114 [Amendments]
115 [Amendments]
SOR/2003-288; 2018, c. 12, s. 108Stamping and Marking of Tobacco and Cannabis Products Regulations
116 [Amendments]
117 [Amendments]
118 [Amendments]
119 [Amendments]
120 [Amendments]
121 [Amendments]
122 [Amendments]
123 [Amendments]
124 [Amendments]
125 [Amendments]
126 [Amendments]
127 [Amendments]
Application
128 (1) Sections 158.35, 158.51 to 158.53, 158.68 and 158.69 of the Excise Act, 2001, as enacted by section 59, subsection 64(2), sections 65 to 69, subsections 70(2) and (4), sections .71, 72 and 75, subsection 81(2) and sections 82, 87 to 105, 115 and 122 come into force on October 1, 2022.
(2) Sections 158.41, 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, apply in respect of vaping products manufactured in Canada that are packaged on or after October 1, 2022 and to vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) on or after that day. Those sections of the Excise Act, 2001 also apply in respect of
(a) vaping products manufactured in Canada that are packaged before October 1, 2022 if the vaping products are stamped after the day on which this Act receives royal assent; and
(b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) after the day on which this Act receives royal assent but before October 1, 2022 if the vaping products are stamped when they are reported under the Customs Act.
(3) Sections 158.42 to 158.47 and 158.49 and subsection 158.5(2) of the Excise Act, 2001, as enacted by section 59, subsection 63(1) and sections 107 to 109 come into force on October 1, 2022. However, those provisions of the Excise Act, 2001, subsection 63(1) and sections 107 to 109 do not apply before 2023 in respect of
(a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and
(b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.
(3.1) Sections 158.54 to 158.56, 158.6 and 158.61 of the Excise Act, 2001, as enacted by section 59, come into force on October 1, 2022. However, those sections of the Excise Act, 2001 do not apply in respect of
(a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and
(b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.
(4) In applying sections 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, in respect of vaping products manufactured in Canada that are packaged before October 1, 2022, paragraph (a) of each of those sections 158.57 and 158.58 is to be read as follows:
(a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the later of the beginning of October 1, 2022 and the time they are stamped; and
- 2022, c. 10, s. 128
- 2022, c. 19, s. 102
DIVISION 22002, c. 22Excise Act, 2001 (Wine)
129 [Amendments]
130 [Amendments]
131 [Amendments]
132 [Amendments]
DIVISION 3R.S., c. E-12Excise Act (Beer)
133 [Amendments]
134 [Amendments]
PART 4Select Luxury Items Tax Act
Enactment of Act
135 [Amendments]
Consequential Amendments
R.S., c. A-1Access to Information Act
136 [Amendments]
R.S., c. B-3; 1992, c. 27, s. 2Bankruptcy and Insolvency Act
137 [Amendments]
R.S., c. C-46Criminal Code
138 [Amendments]
R.S., c. C-53Customs and Excise Offshore Application Act
139 [Amendments]
R.S., c. E-15Excise Tax Act
140 [Amendments]
141 [Amendments]
142 [Amendments]
143 [Amendments]
144 [Amendments]
145 [Amendments]
R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act
146 [Amendments]
R.S., c. F-11Financial Administration Act
147 [Amendments]
R.S., c. T-2Tax Court of Canada Act
148 [Amendments]
149 [Amendments]
150 [Amendments]
151 [Amendments]
R.S., c. 1 (2nd Supp.)Customs Act
152 [Amendments]
153 [Amendments]
154 [Amendments]
155 [Amendments]
156 [Amendments]
157 [Amendments]
R.S., c. 1 (5th Supp.)Income Tax Act
158 [Amendments]
159 [Amendments]
160 [Amendments]
1997, c. 36Customs Tariff
161 [Amendments]
1999, c. 17; 2005, c. 38, s. 35Canada Revenue Agency Act
162 [Amendments]
2002, c. 9, s. 5Air Travellers Security Charge Act
163 [Amendments]
2002, c. 22Excise Act, 2001
164 [Amendments]
165 [Amendments]
166 [Amendments]
2005, c. 38Canada Border Services Agency Act
167 [Amendments]
2018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act
168 [Amendments]
169 [Amendments]
170 [Amendments]
171 [Amendments]
172 [Amendments]
Coordinating Amendments
173 [Amendments]
PART 5Various Measures
DIVISION 1Provisions Relating to Canadian Pacific Railway Company Tax Exemption
Marginal note:Clause 16 — no force or effect
174 (1) Clause 16 of the contract that is set out in the schedule to An Act respecting the Canadian Pacific Railway, chapter 1 of the Statutes of Canada, 1881, is deemed to be of no force or effect as of August 29, 1966.
Marginal note:Obligations, rights, etc. extinguished
(2) All obligations and liabilities of Her Majesty in right of Canada and all rights and privileges of the Canadian Pacific Railway Company under that clause 16 arising out of or acquired under the contract referred to in subsection (1), any Act of Parliament or any instrument made in the exercise of a power conferred under an Act of Parliament are deemed to have been extinguished on August 29, 1966.
Marginal note:No liability
175 No action or other proceeding that is based on or is in respect of clause 16 of the contract referred to in subsection 174(1) lies or may be instituted or continued by anyone against Her Majesty in right of Canada.
Marginal note:No compensation
176 No one is entitled to any compensation from Her Majesty in right of Canada in connection with the coming into force of section 174.
DIVISION 22000, c. 7Nisga’a Final Agreement Act
177 [Amendments]
DIVISION 3Safe Drinking Water for First Nations
2013, c. 21Safe Drinking Water for First Nations Act
Marginal note:Repeal
178 The Safe Drinking Water for First Nations Act, chapter 21 of the Statutes of Canada, 2013, is repealed.
R.S., c. 1 (5th Supp.)Income Tax Act
179 [Amendments]
DIVISION 4Payments in Relation to Transit and Housing
Marginal note:Maximum payment of $750 million
180 (1) The Minister of Finance may make payments to the provinces, the total of which may not exceed $750 million, for the purpose of addressing municipal and other transit shortfalls and needs and improving housing supply and affordability. The amount of each payment is to be determined by the Minister of Finance.
Marginal note:Payments out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the times and in the manner, and on any terms and conditions, that the Minister of Finance considers appropriate.
Marginal note:Report
(3) If the Minister of Finance makes a payment to a province under subsection (1), the Minister must, within three months after the day on which the payment is made, prepare a report indicating the amount of the payment and describing any terms or conditions established under subsection (2) in relation to the payment and must cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the report is completed.
DIVISION 5R.S., c. C-3Canada Deposit Insurance Corporation Act
181 [Amendments]
DIVISION 6R.S., c. F-8; 1995, c. 17, s. 45Federal-Provincial Fiscal Arrangements Act
182 [Amendments]
DIVISION 7Borrowings
2017, c. 20, s. 103Borrowing Authority Act
183 [Amendments]
184 [Amendments]
R.S., c. F-11Financial Administration Act
185 [Amendments]
DIVISION 8R.S., c. 32 (2nd Supp.)Pension Benefits Standards Act, 1985
Amendments to the Act
186 [Amendments]
187 [Amendments]
188 [Amendments]
Coordinating Amendments
189 [Amendments]
Coming into Force
Marginal note:Order in council
190 Footnote *(1) Section 186 and subsection 188(1) come into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Section 186 and subsection 188(1) not in force.]
Marginal note:Order in council
Footnote *(2) Section 187 comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Section 187 not in force.]
DIVISION 9Trade Remedies
R.S., c. S-15Special Import Measures Act
Amendments to the Act
191 [Amendments]
192 [Amendments]
193 [Amendments]
194 [Amendments]
195 [Amendments]
196 [Amendments]
197 [Amendments]
198 [Amendments]
199 [Amendments]
200 [Amendments]
201 [Amendments]
202 [Amendments]
203 [Amendments]
204 [Amendments]
205 [Amendments]
206 [Amendments]
Transitional Provisions
Marginal note:Definitions
207 (1) The following definitions apply in this section and sections 208 to 211.
- commencement day
commencement day means the day on which this Act receives royal assent. (date de référence)
- former Act
former Act means the Special Import Measures Act as it read on the day before the commencement day. (ancienne loi)
Marginal note:Words and expressions
(2) Words and expressions used in sections 208 to 211 have the same meaning as in the Special Import Measures Act.
Marginal note:Disposition of complaints
208 If, before the commencement day, the President receives a written complaint respecting the dumping or subsidizing of goods under subsection 31(1) of the former Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act.
Marginal note:Anti-circumvention complaints
209 If, before the commencement day, the President receives a written complaint under subsection 72(1) of the former Act respecting the circumvention of an order or finding of the Tribunal, or an order of the Governor in Council imposing a countervailing duty under section 7 of that Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act.
Marginal note:Interim reviews — on request
210 (1) If, before the commencement day, the Tribunal receives a request to conduct an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, any interim review is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act.
Marginal note:Interim reviews — Tribunal’s initiative
(2) If, before the commencement day, the Tribunal initiates, on its own initiative, an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, the interim review is to be continued and disposed of in accordance with that Act.
Marginal note:Expiry reviews
211 If, before the commencement day, a notice of expiry respecting an order or finding has been published under subsection 76.03(2) of the former Act, any expiry review in respect of the order or finding is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act.
R.S., c. 47 (4th Supp.)Canadian International Trade Tribunal Act
212 [Amendments]
213 [Amendments]
214 [Amendments]
215 [Amendments]
216 [Amendments]
217 [Amendments]
218 [Amendments]
219 [Amendments]
DIVISION 10Corporate Governance of Financial Institutions
1991, c. 45Trust and Loan Companies Act
220 [Amendments]
221 [Amendments]
222 [Amendments]
1991, c. 47Insurance Companies Act
223 [Amendments]
224 [Amendments]
225 [Amendments]
226 [Amendments]
227 [Amendments]
228 [Amendments]
2005, c. 54An Act to amend certain Acts in relation to financial institutions
229 [Amendments]
230 [Amendments]
231 [Amendments]
Coordinating Amendments
232 [Amendments]
DIVISION 111991, c. 47Insurance Companies Act
Amendment to the Act
233 [Amendments]
Coming into Force
Marginal note:January 1, 2023
234 This Division comes into force on January 1, 2023.
DIVISION 12Prohibition on the Purchase of Residential Property by Non-Canadians Act
Enactment of Act
235 [Amendments]
Repeal
Marginal note:Repeal
236 The Prohibition on the Purchase of Residential Property by Non-Canadians Act is repealed.
Coming into Force
Marginal note:Coming into force
237 (1) Section 235 comes into force on January 1, 2023.
Marginal note:Second anniversary
(2) Section 236 comes into force on the second anniversary of the day on which section 235 comes into force.
DIVISION 13R.S., c. P-1Parliament of Canada Act
Amendments to the Act
238 [Amendments]
239 [Amendments]
240 [Amendments]
241 [Amendments]
242 [Amendments]
243 [Amendments]
R.S., c. M-5Consequential Amendment to the Members of Parliament Retiring Allowances Act
244 [Amendments]
Related Amendments
R.S., c. A-1Access to Information Act
245 [Amendments]
R.S., c. A-17Auditor General Act
246 [Amendments]
R.S., c. P-21Privacy Act
247 [Amendments]
R.S., c. 22 (4th Supp.)Emergencies Act
248 [Amendments]
R.S., c. 31 (4th Supp.)Official Languages Act
249 [Amendments]
R.S., c. 44 (4th Supp.); 2006, c. 9, s. 66Lobbying Act
250 [Amendments]
2005, c. 46Public Servants Disclosure Protection Act
251 [Amendments]
2017, c. 15National Security and Intelligence Committee of Parliamentarians Act
252 [Amendments]
2019, c. 13, s. 2National Security and Intelligence Review Agency Act
253 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *254 This Division comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Division 13 in force July 26, 2022, see SI/2022-35.]
DIVISION 14R.S., c. F-11Financial Administration Act
255 [Amendments]
DIVISION 15R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19Competition Act
Amendments to the Act
256 [Amendments]
257 [Amendments]
258 [Amendments]
259 [Amendments]
260 [Amendments]
261 [Amendments]
262 [Amendments]
263 [Amendments]
264 [Amendments]
265 [Amendments]
266 [Amendments]
267 [Amendments]
268 [Amendments]
269 [Amendments]
270 [Amendments]
271 [Amendments]
272 [Amendments]
273 [Amendments]
274 [Amendments]
Coming into Force
Marginal note:First anniversary
275 Section 257 comes into force on the first anniversary of the day on which this Act receives royal assent.
DIVISION 16R.S., c. C-42Copyright Act
Amendments to the Act
276 [Amendments]
277 [Amendments]
278 [Amendments]
279 [Amendments]
Transitional Provision
Marginal note:No revival of copyright
280 Section 6, subsections 6.2(2) and 7(1) and (3) and section 9 of the Copyright Act, as enacted by sections 276 to 279, do not have the effect of reviving the copyright in any work in which the copyright had expired before the day on which sections 276 to 279 come into force.
Coming into Force
Marginal note:Order in council
Footnote *281 This Division comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Division 16 in force December 30, 2022, see SI/2022-58.]
DIVISION 17 2018, c. 27, s. 247; 2014, c. 20, s. 366(1)(E)College of Patent Agents and Trademark Agents Act
282 [Amendments]
283 [Amendments]
284 [Amendments]
285 [Amendments]
286 [Amendments]
287 [Amendments]
288 [Amendments]
289 [Amendments]
290 [Amendments]
291 [Amendments]
292 [Amendments]
293 [Amendments]
DIVISION 18Civil Lunar Gateway Agreement Implementation Act
Enactment of Act
294 [Amendments]
Related Amendments
R.S., c. C-46Criminal Code
295 [Amendments]
296 [Amendments]
R.S., c. G-5Government Employees Compensation Act
297 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *298 This Division comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Division 18 in force October 26, 2022, see SI/2022-51.]
DIVISION 191992, c. 20Corrections and Conditional Release Act
Amendments to the Act
299 [Amendments]
300 [Amendments]
Coordinating Amendments
301 [Amendments]
DIVISION 20R.S., c. 1 (2nd Supp.)Customs Act
Amendments to the Act
302 [Amendments]
303 [Amendments]
304 [Amendments]
305 [Amendments]
306 [Amendments]
307 [Amendments]
308 [Amendments]
309 [Amendments]
310 [Amendments]
311 [Amendments]
312 [Amendments]
313 [Amendments]
314 [Amendments]
315 [Amendments]
316 [Amendments]
317 [Amendments]
318 [Amendments]
319 [Amendments]
320 [Amendments]
321 [Amendments]
322 [Amendments]
323 [Amendments]
324 [Amendments]
325 [Amendments]
326 [Amendments]
327 [Amendments]
328 [Amendments]
329 [Amendments]
330 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *331 Sections 302 to 330 come into force on a day or days to be fixed by order of the Governor in Council.
Return to footnote *[Note: Sections 302 to 330 not in force.]
DIVISION 21R.S., c. C-46Criminal Code
332 [Amendments]
DIVISION 22Judges and Prothonotaries
R.S., c. J-1Judges Act
333 [Amendments]
334 [Amendments]
335 [Amendments]
336 [Amendments]
337 [Amendments]
338 [Amendments]
339 [Amendments]
340 [Amendments]
341 [Amendments]
342 [Amendments]
343 [Amendments]
344 [Amendments]
345 [Amendments]
346 [Amendments]
347 [Amendments]
348 [Amendments]
349 [Amendments]
350 [Amendments]
351 [Amendments]
352 [Amendments]
353 [Amendments]
354 [Amendments]
355 [Amendments]
356 [Amendments]
357 [Amendments]
358 [Amendments]
359 [Amendments]
360 [Amendments]
361 [Amendments]
362 [Amendments]
363 [Amendments]
R.S., c. F-7; 2002, c. 8, s. 14Federal Courts Act
364 [Amendments]
365 [Amendments]
366 [Amendments]
R.S., c. T-2Tax Court of Canada Act
367 [Amendments]
368 [Amendments]
369 [Amendments]
370 [Amendments]
Terminology Changes
371 [Amendments]
Transitional Provisions
Marginal note:Prothonotaries
372 For greater certainty, every person who, immediately before the day on which this section comes into force, holds office as prothonotary of the Federal Court, supernumerary prothonotary of the Federal Court, prothonotary of the Tax Court of Canada or supernumerary prothonotary of the Tax Court of Canada continues in office as associate judge of the Federal Court, supernumerary associate judge of the Federal Court, associate judge of the Tax Court of Canada or supernumerary associate judge of the Tax Court of Canada, as the case may be.
Marginal note:Judges Act
373 For greater certainty, for the purposes of the Judges Act, nothing in section 371 of this Act affects the number of years during which a person who held office as prothonotary, as defined in that Act as it read immediately before the day on which this section comes into force, has continued in judicial office.
Marginal note:Tax Court of Canada Act
374 Despite paragraph 22(1)(c) of the Tax Court of Canada Act, the rules committee referred to in that Act may exercise its powers and perform its duties without the designation, as a member of the rules committee, of a person appointed under section 11.1 of that Act until a person is first appointed under that section.
Coordinating Amendments
375 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *376 Subsections 333(3) and (4) and sections 371 to 373 come into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Subsections 333(3) and (4) and sections 371 to 373 in force September 23, 2022, see SI/2022-46.]
DIVISION 232001, c. 27Immigration and Refugee Protection Act
Amendments to the Act
377 [Amendments]
377.1 [Amendments]
378 [Amendments]
379 [Amendments]
DIVISION 24R.S., c. O-9Old Age Security Act
Amendment to the Act
380 [Amendments]
Coming into Force
Marginal note:June 29, 2021
381 This Division is deemed to have come into force on June 29, 2021.
DIVISION 25COVID-19 Benefits Adjustments
2020, c. 5, s. 8Canada Emergency Response Benefit Act
382 [Amendments]
383 [Amendments]
2020, c. 7Canada Emergency Student Benefit Act
384 [Amendments]
1996, c. 23Employment Insurance Act
385 [Amendments]
Coming into Force
Marginal note:March 15, 2020
386 Section 382 is deemed to have come into force on March 15, 2020.
DIVISION 261996, c. 23Employment Insurance Act
Amendments to the Act
387 [Amendments]
388 [Amendments]
389 [Amendments]
390 [Amendments]
391 [Amendments]
392 [Amendments]
393 [Amendments]
394 [Amendments]
395 [Amendments]
396 [Amendments]
397 [Amendments]
398 [Amendments]
399 [Amendments]
400 [Amendments]
401 [Amendments]
402 [Amendments]
403 [Amendments]
404 [Amendments]
405 [Amendments]
Transitional Provision
Marginal note:Agreements or arrangements
406 The Employment Insurance Act, as it read immediately before the day on which this Division comes into force, continues to apply to agreements or arrangements entered into under Part II of that Act that are in force on that day.
R.S., c. 1 (5th Supp.)Consequential Amendment to the Income Tax Act
407 [Amendments]
DIVISION 27Benefits Related to Employment
1996, c. 23Employment Insurance Act
Amendments to the Act
408 [Repealed before coming into force, 2022, c. 10, s. 413]
409 [Amendments]
410 [Repealed before coming into force, 2022, c. 10, s. 413]
Transitional Provision
Marginal note:Continued application — before September 25, 2022
411 Schedule V to the Employment Insurance Act, as it read immediately before September 25, 2022, continues to apply in respect of a claimant whose benefit period, as those terms are defined in subsection 2(1) of that Act, begins before September 25, 2022.
2021, c. 23Budget Implementation Act, 2021, No. 1
412 [Amendments]
Coordinating Amendments
413 [Amendments]
Coming into Force
Marginal note:September 25, 2022
414 (1) Sections 409 and 411 come into force, or are deemed to have come into force, on September 25, 2022.
Marginal note:Royal assent or September 25, 2022
(2) Section 412 comes into force on the day on which this Act receives royal assent or, if that day is after September 25, 2022, is deemed to have come into force on September 25, 2022.
DIVISION 28R.S., c. C-8Canada Pension Plan
Amendments to the Act
415 [Amendments]
416 [Amendments]
417 [Amendments]
418 [Amendments]
419 [Amendments]
420 [Amendments]
421 [Amendments]
Coming into Force
Marginal note:Non-application — subsection 114(2) of Canada Pension Plan
Footnote *422 (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
(2) This Division 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 28 in force May 5, 2023, see SI/2023-14.]
DIVISION 29Medical Leave with Pay
2021, c. 27An Act to amend the Criminal Code and the Canada Labour Code
423 [Amendments]
424 [Amendments]
425 [Amendments]
R.S., c. L-2Related Amendment to the Canada Labour Code
426 [Amendments]
Transitional Provision
Marginal note:Personal leave
427 Paragraph 206.6(1)(a) of the Canada Labour Code, as it read immediately before the day on which section 6 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, comes into force, continues to apply to every employer and its employees to which section 239.001 of the Canada Labour Code, as enacted by section 7.1 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, does not apply, until the day on which section 426 of this Act comes into force.
Coordinating Amendments
428 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *429 Section 426 comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Section 426 not in force.]
DIVISION 30R.S., c. C-44; 1994, c. 24, s. 1(F)Canada Business Corporations Act
Amendments to the Act
430 [Amendments]
431 [Amendments]
432 [Amendments]
433 [Amendments]
Coordinating Amendment
434 [Amendments]
Coming into Force
Marginal note:Order in council
Footnote *435 This Division, except sections 430 and 434, comes into force on a day to be fixed by order of the Governor in Council.
Return to footnote *[Note: Division 30, except sections 430 and 434, not in force.]
DIVISION 31Economic Sanctions
1992, c. 17Special Economic Measures Act
436 [Amendments]
437 [Amendments]
438 [Amendments]
439 [Amendments]
440 [Amendments]
441 [Amendments]
442 [Amendments]
443 [Amendments]
2017, c. 21Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law)
444 [Amendments]
445 [Amendments]
446 [Amendments]
447 [Amendments]
448 [Amendments]
449 [Amendments]
450 [Amendments]
1993, c. 37Seized Property Management Act
451 [Amendments]
SCHEDULE 1(Section 80)
SCHEDULE 8(Sections 158.57, 158.6, 158.61, 218.2, 233.2, 234.2, 237 and 238.01)Duty on Vaping Products
1 Vaping products that are vaping devices that contain vaping substances or that are vaping substances in immediate containers: for each vaping device or immediate container of vaping substance
(a) if the vaping substance is in liquid form, the amount equal to the total of
(i) for the first 10 millilitres of vaping substance in the vaping device or immediate container, $1.00 per 2 millilitres of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.00 per 10 millilitres of vaping substance or fraction thereof; and
(b) if the vaping substance is in solid form, the amount equal to the total of
(i) for the first 10 grams of vaping substance in the vaping device or immediate container, $1.00 per 2 grams of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.00 per 10 grams of vaping substance or fraction thereof.
2 Vaping products that are vaping substances not in any vaping device or immediate container:
(a) if the vaping substance is in liquid form, the amount equal to the total of
(i) for the first 10 millilitres of vaping substance, $1.00 per 2 millilitres of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance, $1.00 per 10 millilitres of vaping substance or fraction thereof; and
(b) if the vaping substance is in solid form, the amount equal to the total of
(i) for the first 10 grams of vaping substance, $1.00 per 2 grams of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance, $1.00 per 10 grams of vaping substance or fraction thereof.
SCHEDULE 2(Section 135)
SCHEDULE(Subsections 10(3) and 154(2))Remote Communities — Qualifying Flight
Ontario
- Attawapiskat First Nation
- Bearskin Lake First Nation
- Cat Lake First Nation
- Deer Lake First Nation
- Eabametoong First Nation
- Fort Albany First Nation
- Fort Severn First Nation
- Kasabonika Lake First Nation
- Kashechewan First Nation
- Keewaywin First Nation
- Kingfisher First Nation
- Kitchenuhmaykoosib Inninuwug First Nation (Big Trout Lake First Nation)
- Marten Falls First Nation
- Muskrat Dam Lake First Nation
- Neskantaga First Nation
- Nibinamik First Nation (Summer Beaver Band)
- North Caribou Lake First Nation (Round Lake First Nation)
- North Spirit Lake First Nation
- Peawanuck
- Pikangikum First Nation
- Poplar Hill First Nation
- Sachigo Lake First Nation
- Sandy Lake First Nation
- Slate Falls First Nation
- Wapekeka First Nation
- Webequie First Nation
- Wunnumin Lake First Nation
Quebec
- Akulivik
- Aupaluk
- Chevery
- Chisasibi
- Eastmain River
- Îles-de-la-Madeleine
- Inukjuak
- Ivujivik
- Kangiqsualujjuaq
- Kangiqsujuaq
- Kangirsuk
- Kuujjuaq
- Kuujjuarapik
- La Romaine
- La Tabatière
- Port-Menier
- Puvirnituq
- Quaqtaq
- Saint-Augustin
- Salluit
- Schefferville
- Tasiujaq
- Tête-à-La-Baleine
- Umiujaq
- Waskaganish
- Wemindji
Manitoba
- Berens River
- Brochet
- Churchill
- Cross Lake
- Elk Island
- God’s Lake Narrows
- God’s River
- Island Lake
- Lac Brochet
- Little Grand Rapids
- Norway House
- Oxford House
- Pauingassi
- Poplar River First Nation
- Pukatawagan
- Red Sucker Lake
- Shamattawa
- South Indian Lake
- St. Theresa Point
- Tadoule Lake
- York Factory First Nation
British Columbia
- Ahousaht
- Alert Bay
- Bella Bella
- Bella Coola
- Dawson’s Landing
- Dease Lake
- Echo Bay
- Ehattesaht
- Fort Nelson
- Fort Ware
- Hartley Bay
- Hot Springs Cove
- Iskut
- Kingcome Village
- Kitasoo
- Kitkatla
- Klemtu
- Kyuquot
- Masset
- Minstrel Island
- Ocean Falls
- Oona River
- Port Simpson (Lax Kw’Alaams)
- Sandspit
- Sullivan Bay
- Telegraph Creek
- Tsay Keh
- Uclucje/Ucluelet
- Wuikinuxv Village
- Yuquot
Saskatchewan
- Camsell Portage
- Fond-du-Lac
- Stony Rapids
- Uranium City
- Wollaston Lake
Alberta
- Chipewyan Lake
- Fort Chipewyan
- Fox Lake
Newfoundland and Labrador
- Black Tickle
- Hopedale
- Makkovik
- Nain
- Natuashish
- Postville
- Rigolet
- Williams Harbour
Yukon
- Beaver Creek
- Burwash Landing
- Carcross
- Carmacks
- Dawson
- Eagle Plains
- Faro
- Fort Selkirk
- Keno
- Mayo
- Old Crow
- Pelly Crossing
- Ross River
- Watson Lake
- Whitehorse
Northwest Territories
- Aklavik
- Colville Lake
- Deline
- Fort Good Hope
- Fort McPherson
- Fort Simpson
- Fort Smith
- Gamèti
- Hay River
- Inuvik
- Lutselk’e
- Nahanni Butte
- Norman Wells
- Paulatuk
- Sachs Harbour
- Sambaa K’e
- Tuktoyaktuk
- Tulita
- Ulukhaktok
- Wekweeti
- Whatì
- Wrigley
Nunavut
- Arctic Bay
- Arviat
- Baker Lake
- Cambridge Bay
- Chesterfield Inlet
- Clyde River
- Coral Harbour
- Gjoa Haven
- Grise Fiord
- Hall Beach (Sanirajak)
- Igloolik
- Iqaluit
- Kimmirut
- Kinngait
- Kugaaruk
- Kuglutuk
- Naujaat
- Pangnirtung
- Pond Inlet
- Qikiqtarjuaq
- Rankin Inlet
- Resolute
- Sanikiluaq
- Taloyoak
- Whale Cove
SCHEDULE 3(Section 409)
SCHEDULE V(Subsection 12(2.3))
Table of Weeks of Benefits — Seasonal Workers
Regional Unemployment Rate | ||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Number of hours of insurable employment in qualifying period | 6% and under | More than 6% but not more than 7% | More than 7% but not more than 8% | More than 8% but not more than 9% | More than 9% but not more than 10% | More than 10% but not more than 11% | More than 11% but not more than 12% | More than 12% but not more than 13% | More than 13% but not more than 14% | More than 14% but not more than 15% | More than 15% but not more than 16% | More than 16% |
420 - 454 | 31 | 33 | 35 | 37 | ||||||||
455 - 489 | 29 | 31 | 33 | 35 | 37 | |||||||
490 - 524 | 28 | 30 | 32 | 34 | 36 | 38 | ||||||
525 - 559 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | |||||
560 - 594 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | ||||
595 - 629 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | |||
630 - 664 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | ||
665 - 699 | 20 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | |
700 - 734 | 19 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 |
735 - 769 | 19 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 |
770 - 804 | 20 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 |
805 - 839 | 20 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 |
840 - 874 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 |
875 - 909 | 21 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 |
910 - 944 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 |
945 - 979 | 22 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 |
980 - 1014 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 |
1015 - 1049 | 23 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 |
1050 - 1084 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 |
1085 - 1119 | 24 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 |
1120 - 1154 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 |
1155 - 1189 | 25 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 |
1190 - 1224 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 |
1225 - 1259 | 26 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 |
1260 - 1294 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 |
1295 - 1329 | 27 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 |
1330 - 1364 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 |
1365 - 1399 | 28 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 |
1400 - 1434 | 29 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 |
1435 - 1469 | 30 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 |
1470 - 1504 | 31 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 |
1505 - 1539 | 32 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 |
1540 - 1574 | 33 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 |
1575 - 1609 | 34 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 45 |
1610 - 1644 | 35 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 45 |
1645 - 1679 | 36 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 45 | 45 |
1680 - 1714 | 37 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 |
1715 - 1749 | 38 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 |
1750 - 1784 | 39 | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 |
1785 - 1819 | 40 | 42 | 44 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 |
1820 - | 41 | 43 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 |
- Date modified: