Hyperlaw

Provision

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

s. 1 — Short title

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

Amendments in Respect of Income Tax

Income Tax Act

s. 2

[Amendment]

s. 3

[Amendments]

s. 4

[Amendments]

s. 5

[Amendment]

s. 6

[Related provision]

s. 7

[Amendment]

s. 8

[Amendment]

s. 9

[Amendment]

s. 10

[Amendments]

s. 11

[Amendments]

s. 12

[Amendments]

s. 13

[Amendment]

s. 14

[Amendment]

s. 15

[Amendment]

s. 16

[Amendment]

s. 17

[Amendments]

s. 18

[Amendments]

Amendments in Respect of the Air Travellers Security Charge

Air Travellers Security Charge Act

s. 20

[Amendments]

Amendments in Respect of the Goods and Services Tax and Harmonized Sales Tax

Excise Tax Act

s. 22

[Amendments]

s. 23

[Amendment]

s. 24

[Amendment]

Amendments in Respect of Excise Tax on Jewellery, Etc.

Excise Tax Act

s. 25

s. 25(1)

[Amendment]

s. 25(2)

Subsection (1) is deemed to have come into force on February 24, 2005.

s. 26

[Repealed]

Amendments to the Federal-Provincial Fiscal Arrangements Act

Federal-Provincial Fiscal Arrangements Act

s. 27

[Amendment]

s. 28

[Amendment]

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.

s. 30(2) — Share of a territory

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.

s. 30(3) — Payments out of C.R.F.

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.

Auditor General of Canada

Amendments to the Auditor General Act

s. 31

[Amendment]

s. 32

[Amendment]

s. 33

[Amendment]

s. 34

[Amendment]

Amendments to the Financial Administration Act

s. 35

[Amendment]

s. 36

[Amendments]

s. 37

[Amendment]

s. 38

[Amendment]

s. 39

[Amendment]

s. 40

[Amendment]

Consequential Amendments

Broadcasting Act

s. 41

[Amendment]

s. 42

[Amendment]

s. 43

[Amendment]

Canada Post Corporation Act

s. 44

[Amendment]

Canadian Race Relations Foundation Act

s. 45

[Amendment]

s. 46

[Amendment]

Public Sector Pension Investment Board Act

s. 47

[Amendment]

s. 48

[Amendment]

s. 49

[Amendments]

Coordinating Amendments

s. 50

[Amendment]

s. 51

[Amendment]

Payments to Certain Entities

Aboriginal Healing Foundation

s. 52 — Payment of $40,000,000

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

s. 53 — Payment of $50,000,000

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

s. 54 — Payment of $30,000,000

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

s. 55 — Payment of $50,000,000

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

s. 56 — Payment of $10,000,000

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

s. 57 — Payment of $150,000,000

s. 57(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.

s. 57(2) — Payment of $150,000,000

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

s. 58 — Payment of $165,000,000

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

s. 59 — Payment of $20,000,000

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.

Asia-Pacific Foundation of Canada

Asia-Pacific Foundation of Canada Act

s. 60

[Amendments]

s. 61

[Amendment]

s. 62

[Amendment]

s. 63

[Amendment]

s. 64

[Amendment]

s. 65

[Amendment]

s. 66

[Amendment]

s. 67

[Amendment]

s. 68

[Amendment]

s. 69

[Amendment]

s. 70

[Amendment]

s. 71

[Amendment]

s. 72

[Amendment]

s. 73

[Amendment]

s. 74

[Amendment]

s. 75

[Amendment]

s. 76

[Amendment]

s. 77

[Amendment]

s. 78

[Amendment]

s. 79

[Amendment]

s. 80

[Amendments]

Coordinating Amendments

s. 81

[Amendments]

Amendment to the Budget Implementation Act, 1998

s. 82

[Amendment]

Payments for Infrastructure

s. 83 — Payments for infrastructure

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.

s. 84 — Agreement

s. 84(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.

s. 84(2) — Direct payments

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.

Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments

Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act

s. 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

s. 86

[Amendment]

Canada Emission Reduction Incentives Agency

Canada Emission Reduction Incentives Agency Act

s. 87

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

Consequential Amendments

Access to Information Act

s. 88

[Amendment]

Financial Administration Act

s. 89

[Amendment]

Privacy Act

s. 90

[Amendment]

s. 91

[Repealed]

Public Service Superannuation Act

s. 92

[Amendment]

Coordinating Amendments

s. 93

[Amendments]

s. 94

[Amendment]

Coming into Force

*95 — Order in council

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.]

Greenhouse Gas Technology Investment Fund

Greenhouse Gas Technology Investment Fund Act

s. 96

[Repealed]

Coming into Force

*97 — Order in council

This Part comes into force on a day to be fixed by order of the Governor in Council.[Note: Part 14, other than section 97, repealed before coming into force, see 2008, c. 20, s. 3.]

Amendments to the Canada Deposit Insurance Corporation Act

Canada Deposit Insurance Corporation Act

s. 98

[Amendment]

s. 99

[Amendment]

s. 100

[Amendment]

s. 101

[Amendment]

s. 102

[Amendment]

s. 103

[Amendment]

s. 104

[Amendments]

s. 105

[Amendment]

s. 106

[Amendment]

s. 107

[Amendments]

s. 108

[Amendment]

Coming into Force

*109 — Order in council

(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.

(2) — Exception

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.]

Amendments to the Canada Student Financial Assistance Act

s. 110

[Amendment]

s. 111

[Amendment]

s. 112

[Amendments]

Amendments to the Currency Act

Exchange Fund Account

s. 113

[Amendment]

s. 114

[Amendment]

s. 115

[Amendment]

s. 116

[Amendment]

Transitional Provisions

s. 117

[Transitional provision]

s. 118

[Transitional provision]

Coming into Force

*119 — Order in council

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.]

Amendments to the Department of Public Works and Government Services Act

Department of Public Works and Government Services Act

s. 120

[Amendment]

s. 121

[Amendment]

s. 122

[Amendment]

s. 123

[Amendment]

s. 124

[Repealed]

Coming into Force

*125 — Order in council

This Part comes into force on a day to be fixed by order of the Governor in Council.[Note: Section 124 repealed before coming into force, see 2008, c. 20, s. 3; Part 18 in force June 9, 2025, see SI/2025-28.]

Amendments Related to the Premium Rate Provided For Under the Employment Insurance Act

Employment Insurance Act

s. 126

[Amendment]

Department of Human Resources Development Act

s. 127

[Amendment]

s. 128

[Amendment]

Coordinating Amendments

s. 129

[Amendments]

Amendments to the Employment Insurance Act (Provincial Plans)

s. 130

[Amendment]

s. 131

[Amendment]

Amendments to the Financial Administration Act

Financial Administration Act

s. 132

[Amendment]

s. 133

[Amendments]

Coordinating Amendments

s. 134

[Amendment]

s. 135

[Amendment]

Amendments to the Old Age Security Act

s. 136

[Amendment]

s. 137

[Amendments]

Payments to Certain Provinces and Territories

Payment to Quebec

s. 138 — Payment of $200,000,000

s. 138(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.

s. 138(2) — Payment out of C.R.F.