Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

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

Act current to 2024-02-06 and last amended on 2024-01-22. Previous Versions

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

 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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

1992, c. 48, Sch.Children’s Special Allowances Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

2002, c. 22Excise Act, 2001

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

SOR/93-12Children’s Special Allowance Regulations

 [Amendments]

 [Amendments]

 [Amendments]

Coordinating Amendments

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

 [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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Related Amendments

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

 [Amendments]

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

 [Amendments]

R.S., c. F-8; 1995, c. 17, s. 45(1)Federal-Provincial Fiscal Arrangements Act

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

1997, c. 36Customs Tariff

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

SOR/81-701Tariff Item No. 9805.00.00 Exemption Order

 [Amendments]

SI/85-181Postal Imports Remission Order

 [Amendments]

SI/85-182; SI/92-128, s. 2(F)Courier Imports Remission Order

 [Amendments]

SOR/86-1065Customs Sufferance Warehouses Regulations

 [Amendments]

 [Amendments]

SOR/87-720Non-residents’ Temporary Importation of Baggage and Conveyances Regulations

 [Amendments]

 [Amendments]

SOR/90-225Tariff Item No. 9807.00.00 Exemption Order

 [Amendments]

SOR/96-46Customs Bonded Warehouses Regulations

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

SOR/2003-115Regulations Respecting Excise Licences and Registrations

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

SOR/2003-203; 2018, c. 12, s. 106Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped

 [Amendments]

 [Amendments]

SOR/2003-288; 2018, c. 12, s. 108Stamping and Marking of Tobacco and Cannabis Products Regulations

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Application

  •  (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

DIVISION 22002, c. 22Excise Act, 2001 (Wine)

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

DIVISION 3R.S., c. E-12Excise Act (Beer)

 [Amendments]

 [Amendments]

PART 4Select Luxury Items Tax Act

Enactment of Act

 [Amendments]

Consequential Amendments

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

 [Amendments]

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

 [Amendments]

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

 [Amendments]

R.S., c. C-53Customs and Excise Offshore Application Act

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

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

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

1997, c. 36Customs Tariff

 [Amendments]

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

 [Amendments]

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

 [Amendments]

2002, c. 22Excise Act, 2001

 [Amendments]

 [Amendments]

 [Amendments]

2005, c. 38Canada Border Services Agency Act

 [Amendments]

2018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Coordinating Amendments

 [Amendments]

PART 5Various Measures

DIVISION 1Provisions Relating to Canadian Pacific Railway Company Tax Exemption

Marginal note:Clause 16 — no force or effect

  •  (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

 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

 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

 [Amendments]

DIVISION 3Safe Drinking Water for First Nations

2013, c. 21Safe Drinking Water for First Nations Act

Marginal note:Repeal

 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

 [Amendments]

DIVISION 4Payments in Relation to Transit and Housing

Marginal note:Maximum payment of $750 million

  •  (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

 [Amendments]

DIVISION 6R.S., c. F-8; 1995, c. 17, s. 45Federal-Provincial Fiscal Arrangements Act

 [Amendments]

DIVISION 7Borrowings

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

 [Amendments]

 [Amendments]

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

 [Amendments]

DIVISION 8R.S., c. 32 (2nd Supp.)Pension Benefits Standards Act, 1985

Amendments to the Act

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

 [Amendments]

Coordinating Amendments

 [Amendments]

Coming into Force

Marginal note:Order in council

  •  Footnote *(1) Section 186 and subsection 188(1) come into force on a day to be fixed by order of the Governor in Council.

  • 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.

DIVISION 9Trade Remedies

R.S., c. S-15Special Import Measures Act

Amendments to the Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Transitional Provisions

Marginal note:Definitions

  •  (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

 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

 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

  •  (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

 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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

DIVISION 10Corporate Governance of Financial Institutions

1991, c. 45Trust and Loan Companies Act

 [Amendments]

 [Amendments]

 [Amendments]

1991, c. 47Insurance Companies Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

2005, c. 54An Act to amend certain Acts in relation to financial institutions

 [Amendments]

 [Amendments]

 [Amendments]

Coordinating Amendments

 [Amendments]

DIVISION 111991, c. 47Insurance Companies Act

Amendment to the Act

 [Amendments]

Coming into Force

Marginal note:January 1, 2023

 This Division comes into force on January 1, 2023.

DIVISION 12Prohibition on the Purchase of Residential Property by Non-Canadians Act

Enactment of Act

 [Amendments]

Repeal

The following provision is not in force.

Marginal note:Repeal

 The Prohibition on the Purchase of Residential Property by Non-Canadians Act is repealed.

Coming into Force

Marginal note:Coming into force

  •  (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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

R.S., c. M-5Consequential Amendment to the Members of Parliament Retiring Allowances Act

 [Amendments]

Related Amendments

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

 [Amendments]

R.S., c. A-17Auditor General Act

 [Amendments]

R.S., c. P-21Privacy Act

 [Amendments]

R.S., c. 22 (4th Supp.)Emergencies Act

 [Amendments]

R.S., c. 31 (4th Supp.)Official Languages Act

 [Amendments]

R.S., c. 44 (4th Supp.); 2006, c. 9, s. 66Lobbying Act

 [Amendments]

2005, c. 46Public Servants Disclosure Protection Act

 [Amendments]

2017, c. 15National Security and Intelligence Committee of Parliamentarians Act

 [Amendments]

2019, c. 13, s. 2National Security and Intelligence Review Agency Act

 [Amendments]

Coming into Force

Marginal note:Order in council

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

DIVISION 14R.S., c. F-11Financial Administration Act

 [Amendments]

DIVISION 15R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19Competition Act

Amendments to the Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Coming into Force

Marginal note:First anniversary

 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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Transitional Provision

Marginal note:No revival of copyright

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

DIVISION 17 2018, c. 27, s. 247; 2014, c. 20, s. 366(1)(E)College of Patent Agents and Trademark Agents Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

DIVISION 18Civil Lunar Gateway Agreement Implementation Act

Enactment of Act

 [Amendments]

Related Amendments

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

 [Amendments]

 [Amendments]

R.S., c. G-5Government Employees Compensation Act

 [Amendments]

Coming into Force

Marginal note:Order in council

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

DIVISION 191992, c. 20Corrections and Conditional Release Act

Amendments to the Act

 [Amendments]

 [Amendments]

Coordinating Amendments

 [Amendments]

DIVISION 20R.S., c. 1 (2nd Supp.)Customs Act

Amendments to the Act

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

The following provision is not in force.

 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote * Sections 302 to 330 come into force on a day or days to be fixed by order of the Governor in Council.

DIVISION 21R.S., c. C-46Criminal Code

 [Amendments]

DIVISION 22Judges and Prothonotaries

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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Terminology Changes

 [Amendments]

Transitional Provisions

Marginal note:Prothonotaries

 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

 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

 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

 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote * 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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

DIVISION 24R.S., c. O-9Old Age Security Act

Amendment to the Act

 [Amendments]

Coming into Force

Marginal note:June 29, 2021

 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

 [Amendments]

 [Amendments]

2020, c. 7Canada Emergency Student Benefit Act

 [Amendments]

1996, c. 23Employment Insurance Act

 [Amendments]

Coming into Force

Marginal note:March 15, 2020

 Section 382 is deemed to have come into force on March 15, 2020.

DIVISION 261996, c. 23Employment Insurance Act

Amendments to the Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Transitional Provision

Marginal note:Agreements or arrangements

 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

 [Amendments]

DIVISION 27Benefits Related to Employment

1996, c. 23Employment Insurance Act

Amendments to the Act

 [Repealed before coming into force, 2022, c. 10, s. 413]

 [Amendments]

 [Repealed before coming into force, 2022, c. 10, s. 413]

Transitional Provision

Marginal note:Continued application — before September 25, 2022

 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

 [Amendments]

Coordinating Amendments

 [Amendments]

Coming into Force

Marginal note:September 25, 2022

  •  (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

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Coming into Force

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

  • Footnote * (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.

DIVISION 29Medical Leave with Pay

2021, c. 27An Act to amend the Criminal Code and the Canada Labour Code

 [Amendments]

 [Amendments]

 [Amendments]

R.S., c. L-2Related Amendment to the Canada Labour Code

The following provision is not in force.

 [Amendments]

Transitional Provision

Marginal note:Personal leave

 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

 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote * Section 426 comes into force on a day to be fixed by order of the Governor in Council.

DIVISION 30R.S., c. C-44; 1994, c. 24, s. 1(F)Canada Business Corporations Act

Amendments to the Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

Coordinating Amendment

 [Repealed, 2023, c. 29, s. 19]

Coming into Force

Marginal note:Order in council

Footnote * 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, in force January 22, 2024, see SI/2023-62.]

DIVISION 31Economic Sanctions

1992, c. 17Special Economic Measures Act

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

2017, c. 21Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law)

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

 [Amendments]

1993, c. 37Seized Property Management Act

 [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 period6% and underMore 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 - 45431333537
455 - 4892931333537
490 - 524283032343638
525 - 55926283032343638
560 - 5942527293133353739
595 - 629232527293133353739
630 - 66422242628303234363840
665 - 6992022242628303234363840
700 - 734192123252729313335373941
735 - 769192123252729313335373941
770 - 804202224262830323436384042
805 - 839202224262830323436384042
840 - 874212325272931333537394143
875 - 909212325272931333537394143
910 - 944222426283032343638404244
945 - 979222426283032343638404244
980 - 1014232527293133353739414345
1015 - 1049232527293133353739414345
1050 - 1084242628303234363840424445
1085 - 1119242628303234363840424445
1120 - 1154252729313335373941434545
1155 - 1189252729313335373941434545
1190 - 1224262830323436384042444545
1225 - 1259262830323436384042444545
1260 - 1294272931333537394143454545
1295 - 1329272931333537394143454545
1330 - 1364283032343638404244454545
1365 - 1399283032343638404244454545
1400 - 1434293133353739414345454545
1435 - 1469303234363840424445454545
1470 - 1504313335373941434545454545
1505 - 1539323436384042444545454545
1540 - 1574333537394143454545454545
1575 - 1609343638404244454545454545
1610 - 1644353739414345454545454545
1645 - 1679363840424445454545454545
1680 - 1714373941434545454545454545
1715 - 1749384042444545454545454545
1750 - 1784394143454545454545454545
1785 - 1819404244454545454545454545
1820 -414345454545454545454545

Date modified: