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, 2006.

Amendments Relating to the GST/HST Rate Reduction

Amendments Relating to the GST/HST

Excise Tax Act

s. 2

[Amendments]

s. 3

[Amendment]

s. 4

[Amendment]

s. 5

[Amendments]

s. 6

[Amendment]

s. 7

[Amendment]

s. 8

[Amendments]

s. 9

[Amendment]

s. 10

[Amendments]

s. 11

[Amendments]

s. 12

[Amendment]

s. 13

[Amendment]

s. 14

[Amendment]

s. 15

[Amendments]

s. 16

[Amendment]

s. 17

[Amendment]

s. 18

[Amendment]

s. 19

[Amendment]

s. 20

[Amendment]

s. 21

[Amendment]

s. 22

[Amendments]

s. 23

[Amendments]

s. 24

[Amendments]

s. 25

[Amendments]

s. 26

[Amendments]

s. 27

[Amendment]

s. 28

[Amendments]

s. 29

[Amendment]

s. 30

[Amendments]

s. 31

[Amendment]

s. 32

[Amendment]

Air Travellers Security Charge Act

s. 33

[Amendments]

Amendments Relating to the Taxation of Tobacco Products

Excise Act, 2001

s. 34

[Amendment]

s. 35

[Amendments]

s. 36

[Amendment]

s. 37

[Amendment]

s. 38

[Amendment]

s. 39

[Amendment]

s. 40

[Amendment]

s. 41

[Amendments]

For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.

Amendments Relating to Alcohol Products

Excise Act

s. 43

[Amendment]

Excise Act, 2001

s. 44

[Amendments]

s. 45

[Amendments]

s. 46

[Amendment]

s. 47

[Amendment]

s. 48

[Amendment]

s. 49

[Amendment]

Application

s. 50

For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 43, 48 and 49 had come into force on July 1, 2006.

Amendments to the Income Tax Act

s. 51

[Amendments]

s. 52

[Amendment]

s. 53

[Amendments]

s. 54

[Amendment]

s. 55

[Amendment]

s. 56

[Amendment]

s. 57

[Amendments]

s. 58

[Amendments]

s. 59

[Amendment]

s. 60

[Amendments]

s. 61

[Amendment]

s. 62

[Amendments]

s. 63

[Amendments]

s. 64

[Amendments]

s. 65

[Amendments]

s. 66

[Amendments]

s. 67

[Amendment]

s. 68

[Amendment]

s. 69

[Amendment]

s. 70

[Amendments]

s. 71

[Amendments]

s. 72

[Amendments]

s. 73

[Amendments]

s. 74

[Amendments]

s. 75

[Amendments]

s. 75.1

[Amendment]

s. 76

[Amendment]

s. 77

[Amendment]

s. 78

[Amendment]

s. 79

[Amendments]

s. 80

[Amendment]

s. 81

[Amendment]

s. 82

[Amendment]

s. 83

[Amendment]

s. 84

[Amendment]

s. 85

[Amendment]

s. 86

[Amendments]

s. 87

[Amendment]

s. 88

[Amendment]

Amendments Relating to Excise Tax on Jewellery, Etc.

Excise Tax Act

s. 89

[Amendment]

Budget Implementation Act, 2005

s. 90

[Amendment]

Amendments Relating to Aboriginal Tax Powers and Aboriginal Tax Treatment

First Nations Goods and Services Tax Act

s. 91

[Amendment]

s. 92

[Amendments]

s. 93

[Amendment]

s. 94

[Amendments]

s. 95

[Amendment]

s. 96

[Amendment]

s. 97

[Amendment]

Yukon First Nations Self-Government Act

s. 98

[Amendment]

Other Tax-related Amendments

Air Travellers Security Charge Act

s. 99

[Amendment]

s. 100

[Amendment]

s. 101

[Amendments]

s. 102

[Amendment]

s. 103

[Amendment]

s. 104

[Amendment]

s. 105

[Amendment]

s. 106

[Amendment]

s. 107

[Amendment]

s. 108

[Amendment]

s. 109

[Amendment]

s. 110

[Amendment]

s. 111

[Amendment]

s. 112

[Amendment]

Excise Act, 2001

s. 113

[Amendment]

s. 114

[Amendment]

s. 115

[Amendment]

s. 116

[Amendment]

s. 117

[Amendments]

s. 118

[Amendment]

s. 119

[Amendment]

s. 120

[Amendment]

s. 121

[Amendment]

s. 122

[Amendment]

s. 123

[Amendment]

Excise Tax Act

s. 124

[Amendment]

s. 125

[Amendment]

s. 126

[Amendment]

s. 127

[Amendment]

s. 128

[Amendment]

s. 129

[Amendment]

s. 130

[Amendment]

s. 131

[Amendment]

s. 132

[Amendment]

s. 133

[Amendments]

s. 133.1

[Amendment]

s. 134

[Amendment]

s. 135

[Amendment]

s. 136

[Amendment]

s. 137

[Amendment]

s. 138

[Amendment]

s. 139

[Amendments]

s. 140

[Amendments]

s. 141

[Amendment]

s. 142

[Amendments]

s. 143

[Amendments]

s. 144

[Amendment]

s. 145

[Amendment]

s. 146

[Amendments]

s. 147

[Amendment]

s. 148

[Amendment]

s. 149

[Amendment]

s. 150

[Amendment]

s. 151

[Amendments]

s. 152

[Amendments]

s. 153

[Amendment]

s. 154

[Amendment]

s. 155

[Amendment]

s. 156

[Amendment]

s. 157

[Amendment]

s. 158

[Amendment]

s. 159

[Amendment]

s. 160

[Amendment]

Income Tax Act

s. 161

[Amendment]

s. 162

[Amendment]

s. 163

[Amendment]

s. 164

[Amendments]

s. 165

[Amendment]

s. 166

[Amendment]

Conditional Amendment

s. 167

[Amendment]

Universal Child Care Benefit

Enactment of Act

s. 168 — Enactment of Act

The Universal Child Care Benefit Act is enacted as follows:[See Universal Child Care Benefit Act]

Consequential And Related Amendments

Children’s Special Allowances Act

s. 169

[Amendment]

s. 170

[Amendment]

s. 171

[Amendment]

Employment Insurance Act

s. 172

[Amendment]

Income Tax Act

s. 173

[Amendment]

s. 174

[Amendment]

s. 175

[Amendment]

s. 176

[Amendment]

s. 177

[Amendment]

s. 178

[Amendment]

s. 179

[Amendment]

Old Age Security Act

s. 180

[Amendment]

Coming Into Force

*181 — Coming into force

This Part, other than sections 173 to 179, comes into force, or is deemed to have come into force, on July 1, 2006.[Note: Sections 173 to 179 in force on assent June 22, 2006.]

Amendments to the Federal-Provincial Fiscal Arrangements Act

s. 182

[Amendment]

s. 183

[Amendments]

s. 184

[Amendment]

s. 185

[Amendment]

s. 186

[Amendments]

s. 187

[Amendment]

s. 188

[Amendment]

s. 189

[Amendment]

Payments to Provinces and Territories

s. 190 — Payment of $650,000,000

s. 190(1)

From and out of the Consolidated Revenue Fund, there may, on the requisition of the Minister of Human Resources and Skills Development, be paid to the provinces a payment in the amount of $650,000,000 for the fiscal year beginning on April 1, 2006, in respect of early learning and child care.

s. 190(2) — Provincial allocation

The payment referred to in subsection (1) shall be allocated to the provinces as follows:

s. 190(2)(a)

to Ontario, $252,933,933.35;

s. 190(2)(b)

to Quebec, $152,740,663.90;

s. 190(2)(c)

to Nova Scotia, $18,743,350.65;

s. 190(2)(d)

to New Brunswick, $15,028,068.42;

s. 190(2)(e)

to Manitoba, $23,683,368.44;

s. 190(2)(f)

to British Columbia, $85,920,064.72;

s. 190(2)(g)

to Prince Edward Island, $2,762,632.45;

s. 190(2)(h)

to Saskatchewan, $19,863,918.85;

s. 190(2)(i)

to Alberta, $65,973,415.33;

s. 190(2)(j)

to Newfoundland and Labrador, $10,266,477.67;

s. 190(2)(k)

to Yukon, $619,370.20;

s. 190(2)(l)

to the Northwest Territories, $862,067.75; and

s. 190(2)(m)

to Nunavut, $602,668.27.

s. 191 — Payment to territories

From and out of the Consolidated Revenue Fund, there may, on the requisition of the Minister of Finance, be paid to the territories the following payments for the fiscal year beginning on April 1, 2006:

s. 191(a)

to Yukon, $10,900,000;

s. 191(b)

to the Northwest Territories, $18,000,000; and

s. 191(c)

to Nunavut, $17,500,000.