B-9.8596 Budget Implementation Act, 2024, No. 1

The Regulations Relieving Special Duty on Certain Tobacco Products are repealed.

Subsection (1) comes into force on the first day of the month after the month in which this Act receives royal assent.

The Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes are repealed.

Subsection (1) comes into force on the first day of the month after the month in which this Act receives royal assent.

The Minister of Families, Children and Social Development may enter into a bilateral agreement with the government of a province respecting a national program for providing food in schools.

Any amount payable for the fiscal year beginning on April 1, 2024 under such a bilateral agreement is payable out of the Consolidated Revenue Fund.

The maximum aggregate amount that may be paid out under subsection (2) in respect of all provinces is $70,100,000.

Section 162, subsection 163(2), sections 166 to 168, subsection 169(1) and section 170 come into force on a day to be fixed by order of the Governor in Council.[Note: Section 162, subsection 163(2), sections 166 to 168, subsection 169(1) and section 170 in force June 27, 2025, see SI/2025-88.]

Subsections 163(1), (3) and (4), sections 164 and 165 and subsection 169(2) come into force on a day to be fixed by order of the Governor in Council, but that day must be later than the day fixed under subsection (1) and after March 31, 2028.[Note: Subsections 163(1), (3) and (4), sections 164 and 165 and subsection 169(2) not in force.]

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

This Division, other than subsections 187(1) and (3), sections 191 and 193, subsection 194(2) and section 195, 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 14, other than subsections 187(1) and (3), sections 191 and 193, subsection 194(2) and section 195, in force December 17, 2024, see SI/2025-1.]

The following definitions apply in this section.

In any complaint made under subsection 251.01(1) of the former Act that relates to an amount referred to in subsection 230(1) or 235(1) of that Act and that is ongoing on the commencement day, the Head or the Board, as those expressions are defined in section 2 of that Act, or the court, as the case may be, must consider subsections 230(1.01) and 235(1.1) of the new Act as if they were in force at the time of the termination of employment.

For greater certainty, for the purposes of subsection (2), a complaint is ongoing until all procedures for review and appeal available at law have been exhausted.

In any complaint made under subsection 251.01(1) of the new Act that relates to an amount referred to in subsection 230(1) or 235(1) of that Act with respect to a termination of employment that occurred before the commencement day, the Head, as that expression is defined in section 2 of that Act, must consider subsections 230(1.01) and 235(1.1) of the new Act as if they were in force at the time of the termination.

A corporation that is to be incorporated as a wholly owned subsidiary of the Canada Development Investment Corporation for the purpose of providing loan guarantees as part of an Indigenous loan guarantee program is authorized to provide such guarantees. The aggregate of the principal and interest in respect of all the guarantees must not exceed $5,000,000,000, or any greater amount that may be authorized by the Governor in Council on the recommendation of the Minister of Finance.

The Minister of Finance must pay out of the Consolidated Revenue Fund any amounts to the subsidiary that are necessary for the payment of the principal and interest in respect of the guarantees referred to in subsection (1) and all other amounts required by the subsidiary to discharge its obligations under those guarantees or to exercise any rights or protect the interests of His Majesty in right of Canada.

Section 91 and subsection 100(1) of the Financial Administration Act do not apply to or in respect of the subsidiary referred to in section 261 or any of its wholly owned subsidiaries.

Subsections 89(1), (4) and (6) and section 89.1 of the Financial Administration Act apply to or in respect of the subsidiary as if it were a parent Crown corporation.

The following definitions apply in this section and sections 303 to 318.

Words and expressions used in sections 303 to 318 have the same meaning as in section 2 of the amended Act.

Despite subsection 9(4) of the amended Act, if, in respect of a request referred to in subsection 9(1) of the amended Act that the Minister received before the commencement day, the Minister has not responded to the request before that day, the Minister must respond, with reasons, within 90 days after that day. The Minister must ensure that the response is posted on the Internet site.

Everything that was done before the commencement day with regard to the physical activity in respect of which the request was made is, if it may or must be done under the amended Act with regard to that physical activity, deemed, as of the day on which the response is posted, to have been done under the amended Act.

This section applies in respect of a designated project if the Minister or the Agency, during the six-month period that starts on the commencement day, takes a step with regard to that project under any of sections 10 to 59 of the amended Act.

The Agency must post a notice on the Internet site that indicates the first step taken, the provision under which it was taken, the date on which it was taken and the designated project in respect of which it was taken.

Everything that was done before the commencement day with regard to a designated project in respect of which a notice is posted under subsection (2) is, if it may or must be done under the amended Act in respect of the designated project, deemed, as of the day on which the first step is taken, to have been done under the amended Act.

The Agency may, when the first step is taken with regard to a designated project, replace, in respect of that project, any time limit or period established by or under the amended Act by another time limit or period.

The Agency must post a notice on the Internet site that indicates, for each time limit or period that it replaces, the new time limit or period and the designated project with regard to which that new time limit or period applies.

For greater certainty, nothing in subsection (4) affects any power conferred on the Agency under the amended Act to extend or shorten any time limit or period.

In this section, first step means the first step taken by the Minister or the Agency under any of sections 10 to 59 of the amended Act in respect of a designated project during the six-month period that starts on the commencement day.

If the Minister is of the opinion that the conditions included in a decision statement issued by the Minister, including a decision statement issued by the Minister under subsection 54(1) of the 2012 Act, before the commencement day could be included in a decision statement issued under subsection 65(1) of the amended Act, the Minister may post a notice to that effect on the Internet site.

If the Minister is of the opinion that the conditions included in a decision statement issued by the Minister under subsection 54(1) of the 2012 Act on or after the commencement day could be included in a decision statement issued under subsection 65(1) of the amended Act, the Minister may post a notice to that effect on the Internet site.

A decision statement in respect of which a notice is posted under subsection (1) or (2) is deemed, as of the day on which the notice is posted, to be a decision statement issued under subsection 65(1) of the amended Act.

Subsection 68(2), paragraph 69(1)(b) and subsection 69(2) of the amended Act do not apply in respect of an amendment made under subsection 68(1) of the amended Act to a decision statement that was issued with respect to a designated project before the commencement day if the amendment

If the Minister amends a decision statement in accordance with subsection (1), the Minister must ensure that the amended decision statement is posted on the Internet site.

The amended decision statement is deemed, as of the day on which it is posted on the Internet site, to be a decision statement issued under subsection 65(1) of the amended Act.

The Minister may, during the six-month period that starts on the commencement day, amend a decision statement issued by the Minister under subsection 54(1) of the 2012 Act before that day to

If the Minister amends a decision statement in accordance with subsection (1), the Minister must ensure that the amended decision statement is posted on the Internet site.

The amended decision statement is deemed, as of the day on which it is posted on the Internet site, to be a decision statement issued under subsection 65(1) of the amended Act.

If a committee established by the Minister before the commencement day to conduct an assessment described in section 92 or 93 of the amended Act, or a committee the members of which are appointed or whose appointment is approved by the Minister for that purpose before that day, has not, before that day, provided a report to the Minister in respect of the assessment,

If a committee established by the Minister to conduct an assessment described in section 92 or 93 of the amended Act, or a committee the members of which are appointed or whose appointment is approved by the Minister for that purpose, has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.

If the Agency, having been authorized by the Minister before the commencement day to conduct an assessment described in section 92 or 93 of the amended Act, has not, before that day, provided a report to the Minister in respect of the assessment,

If the Agency, having been authorized by the Minister to conduct an assessment described in section 92 or 93 of the amended Act, has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.

If a committee established by the Minister before the commencement day to conduct an assessment described in section 95 of the amended Act has not, before that day, provided a report to the Minister in respect of the assessment,

If a committee established by the Minister to conduct an assessment described in section 95 of the amended Act has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.

If the Agency, having been authorized by the Minister before the commencement day to conduct an assessment described in section 95 of the amended Act, has not, before that day, provided a report to the Minister in respect of the assessment,

If the Agency, having been authorized by the Minister to conduct an assessment described in section 95 of the amended Act, has, before the commencement day, provided a report to the Minister in respect of the assessment, the report is deemed to be a report provided under subsection 102(1) of the amended Act.

Any agreement or arrangement described in paragraph 114(1)(c) or (f) of the amended Act that was entered into by the Minister before the commencement day is deemed, as of that day, to be an agreement or arrangement entered into under paragraph 114(1)(c) or (f) of the amended Act, as the case may be.

Any agreement or arrangement described in subsection 114(2) of the amended Act that was entered into by the Minister and the Minister of Foreign Affairs before the commencement day is deemed, as of that day, to be an agreement or arrangement entered into under subsection 114(2) of the amended Act.

Subsection 114(3) of the amended Act does not apply in respect of the agreements or arrangements referred to in subsections (1) and (2).

The Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells), as posted on the Internet site on June 4, 2020, are deemed

The Minister is deemed, for the purpose of subsection 112(2) of the amended Act, to have considered an assessment described in section 92 or 93 of the amended Act that is in relation to the physical activities or classes of physical activities designated in the Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells).

Subsections 336(1) and (2) and section 337 come into force on a day to be fixed by order of the Governor in Council.[Note: Subsections 336(1) and (2) and section 337 in force January 1, 2025, see SI/2025-4.]

Subsection 336(3) comes into force on the 30th day after the day on which this Act receives royal assent.

Subsections 340(1) and (3) and section 348 come into force on the later of July 1, 2024 and the day on which this Act receives royal assent.

Subsections 340(2) and (4) and 342(2) come into force on a day to be fixed by order of the Governor in Council.[Note: Subsections 340(2) and (4) and 342(2) in force April 1, 2025, see SI/2025-24.]

Sections 341, 344 and 347 come into force on a day to be fixed by order of the Governor in Council.[Note: Sections 341, 344 and 347 in force March 4, 2025, see SI/2025-24.]

Section 346 comes into force on day to be fixed by order of the Governor in Council but that day must not be before the day on which section 182 of the Budget Implementation Act, 2023, No. 1 comes into force.[Note: Section 346 in force October 1, 2025, see SI/2025-2.]

An exemption granted under subsection 56.1(1) of the previous version that is valid immediately before commencement day is deemed to be an authorization issued under the regulatory scheme on that day.

Subsection (1) does not have the effect of extending the validity period of the exemption.

For greater certainty, the terms and conditions of the exemption are terms and conditions of the authorization. However, if there is a conflict between any of those terms and conditions and a requirement of the regulatory scheme, the requirement of the regulatory scheme prevails to the extent of the conflict.