C-4313853-54Elizabeth II2004-2005An Act to implement certain provisions of the budget tabled in Parliament on February 23, 2005Budget Implementation Act, 2005Budget Implementation, 2005201301

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B-9.85430200590316Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:SHORT TITLE

Short title1.This Act may be cited as the Budget Implementation Act, 2005.

PART 1AMENDMENTS IN RESPECT OF INCOME TAXIncome Tax Act

2.[Amendment]

3.[Amendments]

4.[Amendments]

5.[Amendment]

6.[Related provision]

7.[Amendment]

8.[Amendment]

9.[Amendment]

10.[Amendments]

11.[Amendments]

12.[Amendments]

13.[Amendment]

14.[Amendment]

15.[Amendment]

16.[Amendment]

17.[Amendments]

18.[Amendments]

Income Tax Application Rules

19.[Amendment]

PART 2AMENDMENTS IN RESPECT OF THE AIR TRAVELLERS SECURITY CHARGEAir Travellers Security Charge Act

20.[Amendments]

Coordinating Amendment

21.[Amendment]

PART 3AMENDMENTS IN RESPECT OF THE GOODS AND SERVICES TAX AND HARMONIZED SALES TAXExcise Tax Act

22.[Amendments]

23.[Amendment]

24.[Amendment]

PART 4AMENDMENTS IN RESPECT OF EXCISE TAX ON JEWELLERY, ETC.Excise Tax Act

25.(1)[Amendment](2)Subsection (1) is deemed to have come into force on February 24, 2005.

26.[Repealed, 2006, c. 4, s. 90]Previous Version

PART 5AMENDMENTS TO THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACTFederal-Provincial Fiscal Arrangements Act

27.[Amendment]

28.[Amendment]

Coordinating Amendment

29.[Amendment]

PART 6NORTHERN STRATEGY

Payments to trust30.(1)The Minister of Finance may make direct payments, in an aggregate amount of not more than one hundred and twenty million dollars, to a trust established to provide the territories with funding for the purpose of assisting them to achieve the goals of the Northern Strategy developed jointly by the federal government and the territories.Share of a territory(2)The amount that may be provided to a territory under this section is to be determined in accordance with the terms of the trust indenture establishing the trust.Payments out of C.R.F.(3)Any amount payable under this section may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the times and in the manner that the Minister of Finance considers appropriate.

PART 7AUDITOR GENERAL OF CANADAAmendments to the Auditor General Act

31.[Amendment]

32.[Amendment]

33.[Amendment]

34.[Amendment]

Amendments to the Financial Administration Act

35.[Amendment]

36.[Amendments]

37.[Amendment]

38.[Amendment]

39.[Amendment]

40.[Amendment]

Consequential AmendmentsBroadcasting Act

41.[Amendment]

42.[Amendment]

43.[Amendment]

Canada Post Corporation Act

44.[Amendment]

Canadian Race Relations Foundation Act

45.[Amendment]

46.[Amendment]

Public Sector Pension Investment Board Act

47.[Amendment]

48.[Amendment]

49.[Amendments]

Coordinating Amendments

50.[Amendment]

51.[Amendment]

PART 8PAYMENTS TO CERTAIN ENTITIESAboriginal Healing Foundation

Payment of $40,000,00052.From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister responsible for Indian Residential Schools Resolution, be paid and applied a sum not exceeding forty million dollars for payment to the Aboriginal Healing Foundation for its use.

Asia-Pacific Foundation of Canada

Payment of $50,000,00053.From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Foreign Affairs, be paid and applied a sum not exceeding fifty million dollars for payment to the Asia-Pacific Foundation of Canada for its use.

Canadian Academies of Science

Payment of $30,000,00054.From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding thirty million dollars for payment to the Canadian Academies of Science for its use.

Canadian Cattlemen’s Association

Payment of $50,000,00055.From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Agriculture and Agri-Food, be paid and applied a sum not exceeding fifty million dollars for payment to the Canadian Cattlemen’s Association for the purpose of establishing a legacy fund to support the Canadian cattle and beef industry and ensure its long-term viability.

Canadian Youth Business Foundation

Payment of $10,000,00056.From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding ten million dollars for payment to the Canadian Youth Business Foundation for its use.

Federation of Canadian Municipalities

Payment of $150,000,00057.(1)From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of the Environment, be paid and applied a sum not exceeding one hundred and fifty million dollars for payment to the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund.Payment of $150,000,000(2)From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Natural Resources, be paid and applied a sum not exceeding one hundred and fifty million dollars for payment to the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund.

Genome Canada

Payment of $165,000,00058.From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding one hundred and sixty-five million dollars for payment to Genome Canada for its use.

Precarn Incorporated

Payment of $20,000,00059.From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding twenty million dollars for payment to Precarn Incorporated for its use.

PART 9ASIA-PACIFIC FOUNDATION OF CANADAAsia-Pacific Foundation of Canada Act

60.[Amendments]

61.[Amendment]

62.[Amendment]

63.[Amendment]

64.[Amendment]

65.[Amendment]

66.[Amendment]

67.[Amendment]

68.[Amendment]

69.[Amendment]

70.[Amendment]

71.[Amendment]

72.[Amendment]

73.[Amendment]

74.[Amendment]

75.[Amendment]

76.[Amendment]

77.[Amendment]

78.[Amendment]

79.[Amendment]

80.[Amendments]

Coordinating Amendments

81.[Amendments]

PART 10AMENDMENT TO THE BUDGET IMPLEMENTATION ACT, 1998

82.[Amendment]

PART 11PAYMENTS FOR INFRASTRUCTURE

Payments for infrastructure83.For the fiscal year 2005-2006, pursuant to the Government of Canada’s five-year initiative commonly known as “A New Deal for Cities and Communities”, the Minister of State (Infrastructure and Communities) may, subject to the terms and conditions approved by the Treasury Board, make payments from and out of the Consolidated Revenue Fund in an aggregate amount of not more than six hundred million dollars to provinces, territories and first nations for the purpose of providing funding to municipal and regional governments and related entities, including transit authorities and commissions and first nation communities, for environmentally sustainable infrastructure projects.

Agreement84.(1)The Minister of State (Infrastructure and Communities) shall not make a payment to a province, territory or first nation under section 83 unless the Government of Canada has entered into an agreement with the recipient province, territory or first nation.Direct payments(2)The Minister of State (Infrastructure and Communities) may, at the request of a provincial or territorial government, make payments under section 83 directly to a municipality, a municipal association or a provincial, territorial or municipal entity.

PART 12NOVA SCOTIA AND NEWFOUNDLAND AND LABRADOR ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTSNova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act

85.The Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act is enacted as follows:[See Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act]

Related Amendment to the Budget Implementation Act, 2004

86.[Amendment]

PART 13CANADA EMISSION REDUCTION INCENTIVES AGENCYCanada Emission Reduction Incentives Agency Act

87.The Canada Emission Reduction Incentives Agency Act is enacted as follows:[See Canada Emission Reduction Incentives Agency Act]

Consequential AmendmentsAccess to Information Act

88.[Amendment]

Financial Administration Act

89.[Amendment]

Privacy Act

90.[Amendment]

Public Service Staff Relations Act[Repealed, 2005, c. 30, s. 93]

91.[Repealed, 2005, c. 30, s. 93]

Public Service Superannuation Act

92.[Amendment]

Coordinating Amendments

93.[Amendments]

94.[Amendment]

Coming into Force

Order in council*95. This Part, other than sections 93 and 94, comes into force on a day to be fixed by order of the Governor in Council.*[Note: Sections 93 and 94 in force on assent June 29, 2005; Part 13, other than sections 93 and 94, in force October 3, 2005, see SI/2005-92.]

PART 14GREENHOUSE GAS TECHNOLOGY INVESTMENT FUNDGreenhouse Gas Technology Investment Fund Act

96.The Greenhouse Gas Technology Investment Fund Act is enacted as follows:[See Greenhouse Gas Technology Investment Fund Act]

Coming into Force

Order in council*97.This Part comes into force on a day to be fixed by order of the Governor in Council.*[Note: Section 96 not in force.]

PART 15AMENDMENTS TO THE CANADA DEPOSIT INSURANCE CORPORATION ACTCanada Deposit Insurance Corporation Act

98.[Amendment]

99.[Amendment]

100.[Amendment]

101.[Amendment]

102.[Amendment]

103.[Amendment]

104.[Amendments]

105.[Amendment]

106.[Amendment]

107.[Amendments]

108.[Amendment]

Coming into Force

Order in council*109. (1)Subject to subsection (2), the provisions of this Part come into force on a day or days to be fixed by order of the Governor in Council.Exception(2)Sections 101 to 103 and 108 are deemed to have come into force on February 23, 2005.*[Note: Part 15, other than sections 101 to 103 and 108, in force September 1, 2005, see SI/2005-74.]

PART 16AMENDMENTS TO THE CANADA STUDENT FINANCIAL ASSISTANCE ACT

110.[Amendment]

111.[Amendment]

112.[Amendments]

PART 17AMENDMENTS TO THE CURRENCY ACTExchange Fund Account

113.[Amendment]

114.[Amendment]

115.[Amendment]

116.[Amendment]

Transitional Provisions

117.[Transitional provision]

118.[Transitional provision]

Coming into Force

Order in council*119. This Part comes into force on a day to be fixed by order of the Governor in Council.*[Note: Part 17 in force December 30, 2005, see SI/2005-126.]

PART 18AMENDMENTS TO THE DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT SERVICES ACTDepartment of Public Works and Government Services Act

120.[Amendment]

121.[Amendment]

122.[Amendment]

123.[Amendment]

124.[Amendment]

Coming into Force

Order in council*125. This Part comes into force on a day to be fixed by order of the Governor in Council.*[Note: Part 18 not in force.]

PART 19AMENDMENTS RELATED TO THE PREMIUM RATE PROVIDED FOR UNDER THE EMPLOYMENT INSURANCE ACTEmployment Insurance Act

126.[Amendment]

Department of Human Resources Development Act

127.[Amendment]

128.[Amendment]

Coordinating Amendments

129.[Amendments]

PART 20AMENDMENTS TO THE EMPLOYMENT INSURANCE ACT (PROVINCIAL PLANS)

130.[Amendment]

131.[Amendment]

PART 21AMENDMENTS TO THE FINANCIAL ADMINISTRATION ACTFinancial Administration Act

132.[Amendment]

133.[Amendments]

Coordinating Amendments

134.[Amendment]

135.[Amendment]

PART 22AMENDMENTS TO THE OLD AGE SECURITY ACT

136.[Amendment]

137.[Amendments]

PART 23PAYMENTS TO CERTAIN PROVINCES AND TERRITORIESPayment to Quebec

Payment of $200,000,000138.(1)For the purposes of giving effect to the Canada–Quebec Final Agreement on the Quebec Parental Insurance Plan and to support its implementation, the Minister of Finance may make a cash payment of two hundred million dollars to Quebec.Payment 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 time and in the manner that the Minister of Finance considers appropriate.

Payment to British Columbia

Payment of $100,000,000139.(1)The Minister of Finance may make a cash payment of one hundred million dollars to British Columbia to assist the province in meeting the costs arising from the mountain pine beetle infestation, including the costs of damages caused by the infestation and of measures to combat the spread of the infestation.Payment 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 time and in the manner that the Minister of Finance considers appropriate.

Payment to Saskatchewan

Payment of $6,500,000140.(1)The Minister of Finance may make a cash payment of six million and five hundred thousand dollars to Saskatchewan.Payment 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 time and in the manner that the Minister of Finance considers appropriate.

Payment to Yukon

Payment of $13,700,000141.(1)The Minister of Finance may make a cash payment of thirteen million and seven hundred thousand dollars to Yukon.Payment 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 time and in the manner that the Minister of Finance considers appropriate.

Payment to the Northwest Territories

Payment of $22,500,000142.(1)The Minister of Finance may make a cash payment of twenty two million and five hundred thousand dollars to the Northwest Territories.Payment 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 time and in the manner that the Minister of Finance considers appropriate.

Payment to Nunavut

Payment of $21,800,000143.(1)The Minister of Finance may make a cash payment of twenty one million and eight hundred thousand dollars to Nunavut.Payment 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 time and in the manner that the Minister of Finance considers appropriate.