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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

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

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

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2002, c. 22Excise Act, 2001

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

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SOR/93-12Children’s Special Allowance Regulations

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Coordinating Amendments

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

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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

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Related Amendments

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

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

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

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

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1997, c. 36Customs Tariff

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

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SI/85-181Postal Imports Remission Order

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

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SOR/86-1065Customs Sufferance Warehouses Regulations

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

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

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SOR/96-46Customs Bonded Warehouses Regulations

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SOR/2003-115Regulations Respecting Excise Licences and Registrations

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

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

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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)

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