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

• 76 (1) Part I of Schedule VI to the Act is amended by adding the following after section 5:

  • 6 A supply of an ovum, as defined in section 3 of the Assisted Human Reproduction Act.

• (2) Subsection (1) is deemed to have come into force on March 20, 2019.

Marginal note:2012, c. 19, s. 32(2)

• 77 (1) Paragraphs (a) and (b) of the definition specified professional in section 1 of Part II of Schedule VI to the Act are replaced by the following:

  • (a) in respect of a supply included in any of sections 23, 24.1 and 35,

    • (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy, occupational therapy, chiropody or podiatry, or

    • (ii) a registered nurse, and

  • (b) in respect of any other supply,

    • (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or

    • (ii) a registered nurse.

• (2) Subsection (1) applies to any supply made after March 19, 2019.

• 78 (1) Schedule VII to the Act is amended by adding the following after section 12:

  13 In vitro embryos, as defined in section 3 of the Assisted Human Reproduction Act.

• (2) Subsection (1) is deemed to have come into force on March 20, 2019.

• 79 (1) Part I of Schedule X to the Act is amended by adding the following after section 26:

  • 27 In vitro embryos, as defined in section 3 of the Assisted Human Reproduction Act.

• (2) Subsection (1) is deemed to have come into force on March 20, 2019.

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

• 80 (1) The portion of subsection 21.3(4) of the Streamlined Accounting (GST/HST) Regulations before paragraph (a) is replaced by the following:

  • (4) For the purposes of this Part, if any of paragraphs 13(7)(g) to (i) of the Income Tax Act deems an amount to be the capital cost to a registrant of a passenger vehicle for the purposes of section 13 of that Act, the amount, if any, by which

• (2) The description of B in paragraph 21.3(4)(b) of the Regulations is replaced by the following:

  B

  is the amount deemed by any of paragraphs 13(7)(g) to (i) of the Income Tax Act to be the capital cost to the registrant of the vehicle for the purposes of section 13 of that Act,

• (3) Subsections (1) and (2) are deemed to have come into force on March 19, 2019.

PART 32002, c. 22Excise Act, 2001

Marginal note:2018, c. 12, s. 69(4)

• 81 (1) The description of B in paragraph (a) of the definition dutiable amount in section 2 of the Excise Act, 2001 is replaced by the following:

  B

  is the percentage set out in paragraph 2(a) of Schedule 7, and

• Marginal note:2018, c. 12, s. 69(4)

  (2) Paragraphs (a) and (b) of the definition low-THC cannabis product in section 2 of the Act are replaced by the following:

  • (a) consisting entirely of

    • (i) fresh cannabis,

    • (ii) dried cannabis, or

    • (iii) oil that contains anything referred to in item 1 or 3 of Schedule 1 to the Cannabis Act and that is in liquid form at a temperature of 22 ± 2°C; and

  • (b) any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act. (produit du cannabis à faible teneur en THC)

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

  dried cannabis

  dried cannabis has the same meaning as in subsection 2(1) of the Cannabis Act. (cannabis séché)

  fresh cannabis

  fresh cannabis has the same meaning as in subsection 1(1) of the Cannabis Regulations. (cannabis frais)

  THCA

  THCA means delta-9-tetrahydrocannabinolic acid. (ATHC)

  total THC

  total THC of a cannabis product means the total quantity of THC, in milligrams, that the cannabis product could yield, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act. (THC total)

• (4) Subsections (1) to (3) come into force, or are deemed to have come into force, on May 1, 2019.

• 82 (1) Section 172 of the Act is replaced by the following:

  Marginal note:Application of interest provisions

  172 For greater certainty, if an amendment to this Act, or an amendment or enactment that relates to this Act, comes into force on, or applies as of, a particular day that is before the day on which the amendment or enactment is assented to or promulgated, the provisions of this Act and of the Customs Act, as the case may be, that relate to the calculation and payment of interest apply in respect of the amendment or enactment as though it had been assented to or promulgated on the particular day.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on May 1, 2019.

Marginal note:2018, c. 12, s. 84

• 83 (1) Paragraph (b) of the description of A in section 233.1 of the Act is replaced by the following:

  • (b) the amount obtained by multiplying the fair market value, at the time the contravention occurred, of the cannabis products to which the contravention relates by the percentage set out in paragraph 4(a) of Schedule 7, as that paragraph read at that time;

• (2) Subsection (1) comes into force, or is deemed to have come into force, on May 1, 2019.

Marginal note:2018, c. 12, s. 86

• 84 (1) Paragraph (b) of the description of A in section 234.1 of the Act is replaced by the following:

  • (b) the amount obtained by multiplying the fair market value, at the time the contravention occurred, of the cannabis products to which the contravention relates by the percentage set out in paragraph 4(a) of Schedule 7, as that paragraph read at that time;

• (2) Subsection (1) comes into force, or is deemed to have come into force, on May 1, 2019.