B-9.8592 Budget Implementation Act, 2018, No. 1

Current to 2026-03-31 · last amended 2026-03-26

Contents

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, 2018, No. 1.

Amendments to the Income Tax Act and to Related Legislation

Income Tax Act

s. 2

[Amendment]

s. 3

[Amendment]

s. 4

[Amendment]

s. 5

[Amendments]

s. 6

[Amendment]

s. 7

[Amendment]

s. 8

[Amendment]

s. 9

[Amendments]

s. 10

[Amendment]

s. 11

[Amendments]

s. 12

[Amendment]

s. 13

[Amendments]

s. 14

[Amendment]

s. 15

[Amendment]

s. 16

[Amendment]

s. 17

[Amendment]

s. 18

[Amendment]

s. 19

[Amendments]

s. 20

[Amendments]

s. 21

[Amendments]

s. 22

[Amendments]

s. 23

[Amendments]

s. 24

[Amendment]

s. 25

[Amendment]

s. 26

[Amendment]

s. 27

[Amendment]

s. 28

[Amendment]

s. 29

[Amendment]

s. 30

[Amendment]

s. 31

[Amendment]

s. 32

[Amendment]

s. 33

[Amendments]

s. 34

[Amendment]

s. 35

[Amendment]

s. 36

[Amendment]

s. 37

[Amendments]

Deemed Coming into Force

s. 38 — Definition of eligible individual

Subparagraph (e)(v) of the definition eligible individual in section 122.6 of the Act, as enacted by subsection 28(1) of the Budget Implementation Act, 2016, No. 1, is deemed to have come into force on January 1, 2005.

An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act

s. 39

[Amendment]

s. 40

[Amendment]

Budget Implementation Act, 2017, No. 1

s. 41

[Amendments]

Income Tax Regulations

s. 42

[Amendment]

s. 43

[Amendment]

s. 44

[Amendment]

s. 45

[Amendment]

s. 46

[Amendment]

Amendments to the Excise Act, 2001 (Tobacco Taxation) and to Related Legislation

Excise Act, 2001

s. 47

[Amendment]

s. 48

[Amendments]

s. 49

[Amendment]

s. 50

[Amendment]

s. 51

[Amendment]

s. 52

[Amendments]

s. 53

[Amendment]

s. 54

[Amendment]

s. 55

[Amendment]

s. 56

[Amendment]

s. 57

[Amendment]

s. 58

[Amendments]

Economic Action Plan 2014 Act, No. 1

s. 59

[Amendment]

s. 60

[Amendment]

s. 61

[Amendment]

s. 62

[Amendment]

s. 63

[Amendment]

Economic Action Plan 2014 Act, No. 2

s. 64

[Amendment]

s. 65

[Amendment]

Budget Implementation Act, 2017, No. 1

s. 66

[Amendments]

Application

s. 67

[Related Provision]

Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts

Coordination with the Cannabis Act

s. 68

s. 68(1)

If Bill C-45, introduced in the 1st session of the 42nd Parliament and entitled the Cannabis Act (referred to in this section and section 118 as the “other Act”), receives royal assent, then for the purposes of this section and sections 117 and 118, commencement day means the day on which subsection 204(1) of the other Act comes into force.

s. 68(2)

If the other Act receives royal assent, then sections 69 to 78, subsection 79(1), section 84, subsection 85(2), sections 87, 89 to 106 and 108 to 113 and subsection 115(1) come into force on the first day on which both this Act and the other Act have received royal assent.

s. 68(3)

Despite subsection (2), if the other Act receives royal assent, then sections 158.02, 158.09 to 158.12, 158.15 and 158.16 of the Excise Act, 2001, as enacted by section 73, come into force on commencement day.

s. 68(4)

If the other Act receives royal assent, then subsection 79(2), sections 80 to 83, subsections 85(1) and (3), sections 86, 88, 107 and 114, subsection 115(2) and section 116 come into force on commencement day.

Excise Act, 2001

s. 69

[Amendments]

s. 70

[Amendments]

s. 71

[Amendment]

s. 72

[Amendments]

s. 73

[Amendment]

s. 74

[Amendments]

s. 75

[Amendment]

s. 76

[Amendment]

s. 77

[Amendments]

s. 78

[Amendment]

s. 79

[Amendments]

s. 80

[Amendment]

s. 81

[Amendment]

s. 82

[Amendment]

s. 83

[Amendment]

s. 84

[Amendment]

s. 85

[Amendments]

s. 86

[Amendment]

s. 87

[Amendments]

s. 88

[Amendments]

s. 89

[Amendment]

s. 90

[Amendment]

s. 91

[Amendments]

s. 92

[Amendment]

s. 93

[Amendment]

s. 94

[Amendment]

Excise Tax Act

s. 95

[Amendment]

s. 96

[Amendment]

s. 97

[Amendment]

s. 98

[Amendments]

s. 99

[Amendment]

s. 100

[Amendment]

s. 101

[Amendment]

Amendments to Various Regulations

Postal Imports Remission Order

s. 102

[Amendments]

Courier Imports Remission Order

s. 103

[Amendments]

Public Service Body Rebate (GST/HST) Regulations

s. 104

[Amendment]

Regulations Respecting Excise Licences and Registrations

s. 105

[Amendments]

Regulations Respecting the Possession of Tobacco Products That Are Not Stamped

s. 106

[Amendment]

s. 107

[Amendment]

Stamping and Marking of Tobacco Products Regulations

s. 108

[Amendment]

s. 109

[Amendment]

s. 110

[Amendment]

s. 111

[Amendment]

s. 112

[Amendment]

Tobacco Products Labelling Regulations (Cigarettes and Little Cigars)

s. 113

[Amendment]

Consequential Amendments

Criminal Code

s. 114

[Amendments]

Customs Act

s. 115

[Amendments]

s. 116

[Amendment]

Application

s. 117

[Related Provisions]

Transitional Provision

s. 118

[Transitional Provision]

Amendment to the Federal-Provincial Fiscal Arrangements Act

s. 119

[Amendment]

Canadian Forces Members and Veterans

Pension Act

s. 120

[Amendment]

s. 121

[Amendments]

s. 122

[Amendment]

Veterans Well-being Act

s. 123

[Amendments]

s. 124

[Amendment]

s. 125

[Amendment]

s. 126

[Amendments]

s. 127

[Amendment]

s. 128

[Amendment]

s. 129

[Amendments]

s. 130

[Amendment]

s. 131

[Amendment]

s. 132

[Amendments]

s. 133

[Amendment]

s. 134

[Amendments]

s. 135

[Amendment]

s. 136

[Amendment]

s. 137

[Amendment]

s. 138

[Amendments]

s. 139

[Amendment]

s. 140

[Amendment]

s. 141

[Amendment]

s. 142

[Amendments]

s. 143

[Amendment]

s. 144

[Amendment]

s. 145

[Amendments]

s. 146

[Amendment]

s. 147

[Amendments]

s. 148

[Amendment]

s. 149

[Amendment]

s. 150

[Amendments]

s. 151

[Amendment]

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]

s. 161

[Amendment]

Transitional Provisions

Definitions

s. 162

[Transitional Provision]

Rehabilitation Services and Vocational Assistance

s. 163

[Transitional Provision]

s. 164

[Transitional Provision]

s. 165

[Transitional Provision]

s. 166

[Transitional Provision]

s. 167

[Transitional Provision]

s. 168

[Transitional Provision]

s. 169

[Transitional Provision]

s. 170

[Transitional Provision]

Canadian Forces Income Support Benefit

s. 171

[Transitional Provision]

s. 172

[Transitional Provision]

Pain and Suffering Compensation

s. 173

[Transitional Provision]

s. 174

[Transitional Provision]

s. 175

[Transitional Provision]

s. 176

[Transitional Provision]

s. 177

[Transitional Provision]

Consequential Amendments

Children of Deceased Veterans Education Assistance Act

s. 178

[Amendment]

Department of Veterans Affairs Act

s. 179

[Amendment]

Veterans Review and Appeal Board Act

s. 180

[Amendment]

s. 181

[Amendments]

Economic Action Plan 2014 Act, No. 1

s. 182

[Amendments]

Budget Implementation Act, 2016, No. 1

s. 183

[Amendment]

s. 184

[Amendment]

Coming into Force

s. 185 — April 1, 2019

s. 185(1)

Subject to subsection (2), the provisions of this Part come into force on April 1, 2019.

s. 185(2) — April 1, 2024

Section 128, subsections 129(2) and (4) and sections 167 to 169 come into force on April 1, 2024.

Greenhouse Gas Pollution Pricing Act

Enactment of Act

s. 186 — Enactment

The Greenhouse Gas Pollution Pricing Act, whose text is as follows and whose Schedules 1 to 4 are set out in Schedule 4 to this Act, is enacted:[See Greenhouse Gas Pollution Pricing Act]

Making of Regulations

s. 187 — Making

s. 187(1)

The Fuel Charge Regulations, whose text is as follows and whose schedule is set out in Schedule 5 to this Act, are made:[See Fuel Charge Regulations]

s. 187(2) — Authority and Statutory Instruments Act

The Fuel Charge Regulations, as made by subsection (1), are deemed

s. 187(2)(a)

to have been made under section 166 of the Greenhouse Gas Pollution Pricing Act as enacted by section 186 of this Act;

s. 187(2)(b)

for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and

s. 187(2)(c)

to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.

Consequential Amendments

Access to Information Act

s. 188

[Amendment]

Tax Court of Canada Act

s. 189

[Amendments]

s. 190

[Amendment]

s. 191

[Amendment]

s. 192

[Amendment]

Canada Revenue Agency Act

s. 193

[Amendment]

Environmental Violations Administrative Monetary Penalties Act

s. 194

[Amendment]

s. 195

[Amendments]

s. 196

[Amendment]

s. 197

[Amendment]

Coordinating Amendment

s. 198

[Amendment]

Various Measures

Financial Administration Act

s. 199

[Amendments]

s. 200

[Amendment]

s. 201

[Amendment]

Canada Deposit Insurance Corporation Act

Amendments to the Act

s. 202

[Amendment]

s. 203

[Amendment]

s. 204

[Amendments]

s. 205

[Amendment]

s. 206

[Amendment]

s. 207

[Amendment]

s. 208

[Amendment]

s. 209

[Amendment]

s. 210

[Amendment]

s. 211

[Amendments]

s. 212

[Amendment]

Coming into Force

*213 — Order in council

(1)

Subject to subsection (2), this Division comes into force on a day to be fixed by order of the Governor in Council.

(2) — Order in council

Section 203, subsection 204(2), section 206 and subsections 211(1) and (3) to (5) come into force on a day to be fixed by order of the Governor in Council.[Note: Section 203, subsection 204(2), section 206 and subsections 211(1) and (3) to (5) in force April 30, 2020, see SI/2019-17; Division 2, other than section 203, subsection 204(2), section 206 and subsections 211(1) and (3) to (5) in force April 30, 2022, see SI/2019-17, as amended by SI/2020-36.]

Federal-Provincial Fiscal Arrangements Act

s. 214

[Amendment]

s. 215

[Amendment]

s. 216

[Amendment]

s. 217

[Amendment]

s. 218

[Amendment]

s. 219

[Amendment]

Securities Issued or Guaranteed by Foreign Governments

Bank of Canada Act

s. 220

[Amendment]

Coming into Force

*221 — Order in council

Section 220 comes into force on a day to be fixed by order of the Governor in Council, which may not be earlier than the day — if ever — on which the United Kingdom ceases to be a member state of the European Union.[Note: Section 220 in force January 31, 2020, see SI/2020-13.]

Exchange Fund Account

Currency Act

s. 222

[Amendment]

s. 223

[Amendment]

s. 224

[Amendment]

Bank Notes

Bank of Canada Act

s. 225

[Amendment]

s. 226

[Amendment]

Currency Act

s. 227

[Amendment]

s. 228

[Amendment]

s. 229

[Amendments]

s. 230

[Amendment]

Payment Clearing and Settlement

Resolution

Amendments to the Payment Clearing and Settlement Act

s. 231

[Amendment]

s. 232

[Amendment]

s. 233

[Amendment]

s. 234

[Amendment]

s. 235

[Amendment]

s. 236

[Amendment]

s. 237

[Amendment]

Consequential Amendment to the Canadian Payments Act

s. 238

[Amendment]

Coming into Force

*239 — Order in council

This Subdivision comes into force on a day to be fixed by order of the Governor in Council.[Note: Subdivision A in force June 23, 2019, see SI/2019-48.]

Oversight Information

Amendments to the Payment Clearing and Settlement Act

s. 240

[Amendment]

s. 241

[Amendment]

s. 242

[Amendment]

Coordinating Amendment

s. 243

[Amendment]

Coming into Force

*244 — Order in council

This Subdivision, other than section 243, comes into force on a day to be fixed by order of the Governor in Council.[Note: Subdivision B, other than section 243, in force June 23, 2019, see SI/2019-48.]

Canadian International Trade Tribunal Act

s. 245

[Amendments]

s. 246

[Amendment]

Canadian High Arctic Research Station and Application of an Order in Nunavut

Canadian High Arctic Research Station Act

s. 247

[Amendment]

s. 248

[Amendments]

Application of an Order in Nunavut

s. 249 — Deemed application

Despite section 68 of the Northwest Territories Devolution Act, the Order entitled Game Declared in Danger of Becoming Extinct, C.R.C., c. 1236, is deemed to have continued in force and to have continued to apply in Nunavut, as of April 1, 2014.

Canadian Institutes of Health Research Act

s. 250

[Amendment]

s. 251

[Amendment]

s. 252

[Amendment]

s. 253

[Amendments]

s. 254

[Amendment]

s. 255

[Amendment]

s. 256

[Amendment]

Red Tape Reduction Act

Amendments to the Act

s. 257

[Amendments]

s. 258

[Amendments]

s. 259

[Repealed]

s. 260

[Amendment]

s. 261

[Amendment]

s. 262

[Amendment]

s. 263

[Amendment]

Coming into Force

*264 — Order in council

This Division comes into force on a day to be fixed by order of the Governor in Council.[Note: Division 11 not in force.]

Communications Security Establishment

s. 265 — Persons who occupy a position

s. 265(1)

Any person who, immediately before the coming into force of this Division, occupied a position within the Canadian Cyber Incident Response Centre of the Department of Public Safety and Emergency Preparedness or within the Security Operations Centre of Shared Services Canada, as of that coming into force, occupies their position within the Communications Security Establishment.

s. 265(2) — No change in status

Nothing in subsection (1) is to be construed as affecting the status of such a person except that, as of the coming into force of this Division, the person occupies their position within the Communications Security Establishment.

s. 265(3) — Managerial or confidential position

For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.

s. 266 — Information — Canadian Cyber Incident Response Centre

s. 266(1)

The Minister of Public Safety and Emergency Preparedness may disclose to the Communications Security Establishment information under the control of the Department of Public Safety and Emergency Preparedness that is related to the Canadian Cyber Incident Response Centre.

s. 266(2) — Information — Security Operations Centre

The member of the Queen’s Privy Council for Canada designated to be the Minister for the purposes of the Shared Services Canada Act may disclose to the Communications Security Establishment information under the control of Shared Services Canada that is related to the Security Operations Centre.

*267 — Coming into force

This Division comes into force on a day to be fixed by order of the Governor in Council.[Note: Division 12 in force October 1, 2018, see SI/2018-84.]

Department of Employment and Social Development Act

Amendments to the Act

s. 268

[Amendment]

s. 269

[Amendment]

s. 270

[Amendments]

s. 271

[Amendment]

s. 272

[Amendment]

s. 273

[Amendment]

s. 274

[Amendment]

s. 275

[Amendment]

s. 276

[Amendment]

s. 277

[Amendment]

s. 278

[Amendment]

s. 279

[Amendment]

s. 280

[Amendment]

s. 281

[Amendments]

s. 282

[Amendment]

Coming into Force

*283 — Order in council

Subsections 270(1) and (2) come into force on a day or days to be fixed by order of the Governor in Council.[Note: Subsections 270(1) and (2) not in force.]

Employment Insurance Act

Amendments to the Act

s. 284

[Amendment]

s. 285

[Amendment]

s. 286

[Amendment]

s. 287

[Amendment]

s. 288

[Amendment]

s. 289

[Amendment]

s. 290

[Amendment]

s. 291

[Amendment]

Transitional Provisions

s. 292

[Transitional Provision]

s. 293

[Transitional Provision]

s. 294

[Transitional Provision]

s. 295

[Transitional Provision]

Coming into Force

s. 296 — August 12, 2018

This Division comes into force on August 12, 2018.

Judges Act

Amendments to the Act

s. 297

[Amendment]

s. 298

[Amendment]

s. 299

[Amendment]

s. 300

[Amendment]

s. 301

[Amendments]

s. 302

[Amendments]

s. 303

[Amendment]

Consequential Amendments to the Federal Courts Act

s. 304

[Amendments]

s. 305

[Amendments]

s. 306

[Amendment]

s. 307

[Amendment]

Coordinating Amendment

s. 308

[Amendment]

Coming into Force

s. 309 — April 1, 2019

Section 300 comes into force on April 1, 2019.

Financial Sector Legislative Renewal

Financial Technology Activities

Trust and Loan Companies Act

s. 310

[Amendments]

s. 311

[Amendment]

s. 312

[Amendments]

s. 313

[Amendment]

s. 314

[Amendment]

s. 315

[Amendment]

Bank Act

s. 316

[Amendments]

s. 317

[Amendment]

s. 318

[Amendments]

s. 319

[Amendment]

s. 320

[Amendment]

s. 321

[Amendment]

s. 322

[Amendment]

s. 323

[Amendment]

s. 324

[Amendments]

s. 325

[Amendment]

s. 326

[Amendments]

s. 327

[Amendment]

s. 328

[Amendment]

Insurance Companies Act

s. 329

[Amendments]

s. 330

[Amendment]

s. 331

[Amendments]

s. 332

[Amendment]

s. 333

[Amendment]

s. 334

[Amendments]

s. 335

[Amendments]

s. 336

[Amendment]

s. 337

[Amendments]

s. 338

[Amendment]

s. 339

[Amendments]

Green Shield Canada Act

s. 340

[Amendments]

Coming into Force

*341 — Order in council

The provisions of this Subdivision, other than subsections 310(2), 316(2), 324(2), 329(2) and 340(1), come into force on a day or days to be fixed by order of the Governor in Council.[Note: The provisions of Subdivision A, other than subsections 310(2), 316(2), 324(2), 329(2) and 340(1), not in force.]

Life Insurance Companies (Infrastructure Investment)

Insurance Companies Act

s. 342

[Amendment]

s. 343

[Amendment]

s. 344

[Amendments]

s. 345

[Amendment]

s. 346

[Amendments]

s. 347

[Amendments]

s. 348

[Amendment]

Coordinating Amendments

s. 349

[Amendments]

Coming into Force

*350 — Order in council

Sections 342 to 348 come into force on a day to be fixed by order of the Governor in Council.[Note: Sections 342 to 348 in force September 25, 2023, see SI/2023-58.]

Bank Terminology

Office of the Superintendent of Financial Institutions Act

s. 351

[Amendment]

Bank Act

s. 352

[Amendments]

s. 353

[Amendment]

Sunset Provisions

Trust and Loan Companies Act

s. 354

[Amendments]

Bank Act

s. 355

[Amendments]

s. 356

[Amendments]

Insurance Companies Act

s. 357

[Amendments]

s. 358

[Amendments]

Western Economic Diversification Act

s. 359

[Amendment]

Parliament of Canada Act

s. 360

[Amendment]

Canada Pension Plan

Amendments to the Act

s. 361

[Amendments]

s. 362

[Amendments]

s. 363

[Amendments]

s. 364

[Amendments]

s. 365

[Amendment]

s. 366

[Amendments]

s. 367

[Amendment]

s. 368

[Amendment]

s. 369

[Amendment]

s. 370

[Amendment]

s. 371

[Amendment]

s. 372

[Amendments]

s. 373

[Amendment]

s. 374

[Amendment]

s. 375

[Amendment]

s. 376

[Amendment]

s. 377

[Amendment]

s. 378

[Amendments]

s. 379

[Amendments]

s. 380

[Amendment]

s. 381

[Amendments]

s. 382

[Amendments]

s. 383

[Amendments]

s. 384

[Amendments]

s. 385

[Amendment]

s. 386

[Amendment]

s. 387

[Amendment]

s. 388

[Amendment]

s. 389

[Amendment]

s. 390

[Amendments]

s. 391

[Amendment]

s. 392

[Amendments]

s. 393

[Amendment]

s. 394

[Amendment]

s. 395

[Amendment]

s. 396

[Amendment]

s. 397

[Amendment]

s. 398

[Amendment]

s. 399

[Amendments]

s. 400

[Amendment]

s. 401

[Amendments]

Coming into Force

s. 402 — Subsection 114(2) of Canada Pension Plan does not apply

s. 402(1)

Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.

s. 402*(2) — Order in council

This Division, other than subsections 361(1) and (2), sections 365 and 371 and subsections 372(3), (5) and (6), 392(1), 399(2) and 401(3), 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.[Note: Division 19, other than subsections 361(1) and (2), sections 365 and 371 and subsections 372(3), (5) and (6), 392(1), 399(2) and 401(3), in force December 15, 2018, see SI/2018-114.]

Criminal Code

Amendments to the Act

s. 403

[Amendment]

s. 404

[Amendment]

s. 405

[Amendment]

Transitional Provisions

s. 406

[Transitional Provisions]

Related Amendments to the Seized Property Management Act

s. 407

[Amendment]

s. 408

[Amendment]

Coming into Force

s. 409 — Ninetieth day after royal assent

This Division comes into force on the 90th day after the day on which this Act receives royal assent.

SCHEDULE 1

Provision

[Amendment]

SCHEDULE 2

Provision

[Amendment]

SCHEDULE 3

Provision

[Amendment]

Schedule

[See Greenhouse Gas Pollution Pricing Act]

SCHEDULE 4

Schedule

[See Fuel Charge Regulations]

SCHEDULE 5

SCHEDULE 6

Provision

[Amendment]