Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10)

• 45 (1) Paragraph (a) of Class 43.2 in Schedule II to the Regulations is replaced by the following:

  • (a) otherwise than because of paragraph (d) of that Class; or

• (2) Subparagraph (b)(i) of Class 43.2 in Schedule II to the Regulations is repealed.

• (3) Subsections (1) and (2) apply in respect of property of a taxpayer that becomes available for use by the taxpayer after 2024.

SOR/93-12Children’s Special Allowance Regulations

• 46 (1) The definition applicant in section 2 of the Children’s Special Allowance Regulations is replaced by the following:

  applicant

  applicant means a department, agency, institution or Indigenous governing body referred to in subsection 3(1) of the Act; (demandeur)

• (2) Subsection (1) is deemed to have come into force on January 1, 2020.

• 47 (1) The portion of section 7 of the Regulations before paragraph (a) is replaced by the following:

  7 The information referred to in section 11 of the Act may be furnished to the government of a province or to an Indigenous governing body, under the terms of an agreement between the Minister and that government or Indigenous governing body, for the purpose of the administration of a social, income assistance or health insurance program of that province or Indigenous governing body that is specified in the agreement, on condition that

• (2) Subsection (1) is deemed to have come into force on January 1, 2020.

• 48 (1) Paragraphs 9(a) and (b) of the Regulations are replaced by the following:

  • (a) the applicant, at the end of the month, provides for the child’s care, maintenance, education, training and advancement to a greater extent than any other department, agency, institution, Indigenous governing body or any person; or

  • (b) the applicant is an entity referred to in any of paragraphs 3(1)(a) to (c) of the Act that has applied in respect of a child who

    • (i) was formerly in the care of foster parents or was formerly maintained by an entity referred to in any of paragraphs 3(1)(a) to (c) of the Act, and

    • (ii) has been placed in the permanent or temporary custody of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal, or under the laws of an Indigenous governing body, who has received financial assistance from the applicant for the month in respect of the child’s maintenance.

• (2) Subsection (1) is deemed to have come into force on January 1, 2020.

Coordinating Amendments

Marginal note:Bill C-222

49 If Bill C-222, introduced in the 1st session of the 44th Parliament and entitled An Act to amend the Income Tax Act (travel expenses deduction for tradespersons), receives royal assent before or on the same day as this Act receives royal assent, then, on the day this Act receives royal assent, that Act is deemed never to have come into force and is repealed.

Marginal note:Bill C-241

50 If Bill C-241, introduced in the 1st session of the 44th Parliament and entitled An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons), receives royal assent before or on the same day as this Act receives royal assent, then, on the day this Act receives royal assent, that Act is deemed never to have come into force and is repealed.

Marginal note:Bill S-216

51 If Bill S-216, introduced in the 1st session of the 44th Parliament and entitled An Act to amend the Income Tax Act (use of resources of a registered charity), receives royal assent before or on the same day as this Act receives royal assent, then, on the day this Act receives royal assent, that Act is deemed never to come into force and is repealed.

PART 2R.S., c. E-15Amendments to the Excise Tax Act (GST/HST Measures)

• 52 (1) The Excise Tax Act is amended by adding the following after section 192:

  Marginal note:New housing — assignment of agreement

  192.1 If a taxable supply by way of sale of a single unit residential complex (as defined in subsection 254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and sale (in this section referred to as the “purchase agreement”) entered into with a builder of the single unit residential complex or of the residential condominium unit and if another supply by way of assignment of the purchase agreement is made by a person (other than the builder) under another agreement, then the following rules apply for the purposes of this Part:

  • (a) the other supply is deemed to be a taxable supply, by way of sale, of real property that is an interest in the single unit residential complex or residential condominium unit; and

  • (b) the consideration for the other supply is deemed to be equal to the amount determined by the formula

    A − B

    where

    A

    is the consideration for the other supply as otherwise determined for the purposes of this Part, and

    B

    is

    • (i) if the other agreement indicates in writing that a part of the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase agreement, the part of the consideration for the other supply, as otherwise determined for the purposes of this Part, that is solely attributable to the reimbursement of the deposit paid under the purchase agreement, and

    • (ii) in any other case, zero.

• (2) Subsection (1) applies in respect of any supply by way of assignment of an agreement of purchase and sale if the supply is made after May 6, 2022.

• 53 (1) Clause (a)(ii)(C) of the definition facility supply in subsection 259(1) of the Act is replaced by the following:

  • (C) a nurse practitioner acting in the course of the practise of a nurse practitioner, or

• (2) Clause (a)(iii)(B) of the definition facility supply in subsection 259(1) of the Act is replaced by the following:

  • (B) a physician or nurse practitioner be at, or be on-call to attend at, the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility,

• (3) Subparagraph (a)(ii) of the definition home medical supply in subsection 259(1) of the Act is replaced by the following:

  • (ii) after a physician acting in the course of the practise of medicine, a nurse practitioner acting in the course of the practise of a nurse practitioner or a prescribed person acting in prescribed circumstances has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility),

• (4) Paragraph (b) of the definition home medical supply in subsection 259(1) of the Act is replaced by the following:

  • (b) in respect of which the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a physician acting in the course of the practise of medicine, a nurse practitioner acting in the course of the practise of a nurse practitioner or a prescribed person acting in prescribed circumstances,

• (5) Subsections (1) to (4) apply for the purposes of determining a rebate of a person under section 259 of the Act for claim periods ending after April 7, 2022, except that, in determining a rebate of a person for the claim period that includes April 7, 2022, the rebate is to be determined as if those subsections did not apply in respect of

  • (a) an amount of tax that became payable by the person on or before April 7, 2022;

  • (b) an amount that is deemed to have been paid or collected by the person on or before April 7, 2022; and

  • (c) an amount that is required to be added in determining the person’s net tax

    • (i) as a result of a branch or division of the person becoming a small supplier division on or before April 7, 2022, or

    • (ii) as a result of the person ceasing to be a registrant on or before April 7, 2022.

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 (1) The definitions container, excise stamp and manufacture in section 2 of the Excise Act, 2001 are replaced by the following:

  container

  container, in respect of a tobacco product, a cannabis product or a vaping product, means a wrapper, package, carton, box, crate, bottle, vial or other container that contains the tobacco product, cannabis product or vaping product. (contenant)

  excise stamp

  excise stamp means a tobacco excise stamp, a cannabis excise stamp or a vaping excise stamp. (timbre d’accise)

  manufacture

  manufacture includes

  • (a) in respect of a tobacco product, any step in the preparation or working up of raw leaf tobacco into the tobacco product, including packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product; and

  • (b) in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. (fabrication)

• (2) Paragraph (a) of the definition packaged in section 2 of the Act is replaced by the following:

  • (a) in respect of raw leaf tobacco, a tobacco product, a cannabis product or a vaping product, packaged in a prescribed package; or

• (3) The definition stamped in section 2 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):

  • (c) in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product. (estampillé)

• (4) Paragraph (b) of the definition take for use in section 2 of the Act is replaced by the following:

  • (b) in respect of a cannabis product or a vaping product, to consume, analyze or destroy the cannabis product or vaping product. (utilisation pour soi)

• (5) Section 2 of the Act is amended by adding the following in alphabetical order:

  additional vaping duty

  additional vaping duty means a duty imposed under section 158.58. (droit additionnel sur le vapotage)

  immediate container

  immediate container, in respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. (contenant immédiat)

  specified vaping province

  specified vaping province means a prescribed province. (province déterminée de vapotage)

  vaping device

  vaping device means property (other than prescribed property) that is

  • (a) a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol;

  • (b) a vaping pod or another part that may be used with a device referred to in paragraph (a); or

  • (c) a prescribed property. (dispositif de vapotage)

  vaping duty

  vaping duty means a duty imposed under section 158.57. (droit sur le vapotage)

  vaping excise stamp

  vaping excise stamp means a stamp that is issued by the Minister under subsection 158.36(1) and that has not been cancelled under section 158.4. (timbre d’accise de vapotage)

  vaping product

  vaping product means

  • (a) a vaping substance that is not contained within a vaping device; or

  • (b) a vaping device that contains a vaping substance.

  It does not include a cannabis product or a tobacco product. (produit de vapotage)

  vaping product drug

  vaping product drug means a vaping product (other than a prescribed vaping product) that is

  • (a) a drug that has been assigned a drug identification number under the Food and Drug Regulations; or

  • (b) a prescribed vaping product. (drogue de produit de vapotage)

  vaping product licensee

  vaping product licensee means a person that holds a vaping product licence issued under section 14. (titulaire de licence de produits de vapotage)

  vaping product marking

  vaping product marking means prescribed information that is required under this Act to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. (mention obligatoire pour vapotage)

  vaping substance

  vaping substance means

  • (a) a substance or mixture of substances, whether or not it contains nicotine, that is produced to be used, or sold for use, with a vaping device to produce emissions in the form of an aerosol; or

  • (b) a prescribed substance, material or thing.

  It does not include a prescribed substance, material or thing. (substance de vapotage)

• 55 (1) Subsection 5(1) of the Act is replaced by the following:

  Marginal note:Constructive possession

  • 5 (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), section 158.37, subsections 158.38(1) and 158.44(1) and (2), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them.

• (2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Definition of possession

    (2) In this section and in section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), section 158.37 and subsections 158.38(1), 158.44(1) and (2) and 238.1(1), possession means not only having in one’s own personal possession but also knowingly