Budget Implementation Act, 2022, No. 1

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 This Act may be cited as the Budget Implementation Act, 2022, No. 1. R.S., c. 1 (5th Supp.) [Amendments] R.S., c. E-15 1992, c. 48, Sch. 2002, c. 22 C.R.C., c. 945 SOR/93-12 R.S., c. C-46 R.S., c. F-8; 1995, c. 17, s. 45(1) R.S., c. 1 (2nd Supp.) 1997, c. 36 SOR/81-701 SI/85-181 SI/85-182; SI/92-128, s. 2(F) SOR/86-1065 SOR/87-720 SOR/90-225 SOR/96-46 SOR/2003-115 SOR/2003-203; 2018, c. 12, s. 106 SOR/2003-288; 2018, c. 12, s. 108 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. 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 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 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. 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 vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and 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. 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 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: 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 R.S., c. E-12 R.S., c. A-1 R.S., c. B-3; 1992, c. 27, s. 2 R.S., c. C-53 R.S., c. E-20; 2001, c. 33, s. 2(F) R.S., c. F-11 R.S., c. T-2 1999, c. 17; 2005, c. 38, s. 35 2002, c. 9, s. 5 2005, c. 38 2018, c. 12, s. 186 Clause 16 — no force or effect Clause 16 of the contract that is set out in the schedule to An Act respecting the Canadian Pacific Railway, chapter 1 of the Statutes of Canada, 1881, is deemed to be of no force or effect as of August 29, 1966. Obligations, rights, etc. extinguished All obligations and liabilities of Her Majesty in right of Canada and all rights and privileges of the Canadian Pacific Railway Company under that clause 16 arising out of or acquired under the contract referred to in subsection (1), any Act of Parliament or any instrument made in the exercise of a power conferred under an Act of Parliament are deemed to have been extinguished on August 29, 1966. No liability No action or other proceeding that is based on or is in respect of clause 16 of the contract referred to in subsection 174(1) lies or may be instituted or continued by anyone against Her Majesty in right of Canada. No compensation No one is entitled to any compensation from Her Majesty in right of Canada in connection with the coming into force of section 174. 2000, c. 7 2013, c. 21 Repeal The Safe Drinking Water for First Nations Act, chapter 21 of the Statutes of Canada, 2013, is repealed. Maximum payment of $750 million The Minister of Finance may make payments to the provinces, the total of which may not exceed $750 million, for the purpose of addressing municipal and other transit shortfalls and needs and improving housing supply and affordability. The amount of each payment is to be determined by the Minister of Finance. Payments out of C.R.F. Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the times and in the manner, and on any terms and conditions, that the Minister of Finance considers appropriate. Report If the Minister of Finance makes a payment to a province under subsection (1), the Minister must, within three months after the day on which the payment is made, prepare a report indicating the amount of the payment and describing any terms or conditions established under subsection (2) in relation to the payment and must cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the report is completed. R.S., c. C-3 R.S., c. F-8; 1995, c. 17, s. 45 2017, c. 20, s. 103 R.S., c. 32 (2nd Supp.) Order in council Section 186 and subsection 188(1) come into force on a day to be fixed by order of the Governor in Council. [Note: Section 186 and subsection 188(1) not in force.] Section 187 comes into force on a day to be fixed by order of the Governor in Council. [Note: Section 187 not in force.] R.S., c. S-15 Definitions The following definitions apply in this section and sections 208 to 211. commencement day means the day on which this Act receives royal assent. (date de référence) former Act means the Special Import Measures Act as it read on the day before the commencement day. (ancienne loi) Words and expressions Words and expressions used in sections 208 to 211 have the same meaning as in the Special Import Measures Act. Disposition of complaints If, before the commencement day, the President receives a written complaint respecting the dumping or subsidizing of goods under subsection 31(1) of the former Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act. Anti-circumvention complaints If, before the commencement day, the President receives a written complaint under subsection 72(1) of the former Act respecting the circumvention of an order or finding of the Tribunal, or an order of the Governor in Council imposing a countervailing duty under section 7 of that Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act. Interim reviews — on request If, before the commencement day, the Tribunal receives a request to conduct an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, any interim review is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act. Interim reviews — Tribunal’s initiative If, before the commencement day, the Tribunal initiates, on its own initiative, an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, the interim review is to be continued and disposed of in accordance with that Act. Expiry reviews If, before the commencement day, a notice of expiry respecting an order or finding has been published under subsection 76.03(2) of the former Act, any expiry review in respect of the order or finding is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act. R.S., c. 47 (4th Supp.) 1991, c. 45 1991, c. 47 2005, c. 54 January 1, 2023 This Division comes into force on January 1, 2023. The Prohibition on the Purchase of Residential Property by Non-Canadians Act is repealed. Coming into force Section 235 comes into force on January 1, 2023. Fourth anniversary Section 236 comes into force on the fourth anniversary of the day on which section 235 comes into force. R.S., c. P-1 R.S., c. M-5 R.S., c. A-17 R.S., c. P-21 R.S., c. 22 (4th Supp.) R.S., c. 31 (4th Supp.) R.S., c. 44 (4th Supp.); 2006, c. 9, s. 66 2005, c. 46 2017, c. 15 2019, c. 13, s. 2 This Division comes into force on a day to be fixed by order of the Governor in Council. [Note: Division 13 in force July 26, 2022, see SI/2022-35.] R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19 First anniversary Section 257 comes into force on the first anniversary of the day on which this Act receives royal assent. R.S., c. C-42 No revival of copyright Section 6, subsections 6.2(2) and 7(1) and (3) and section 9 of the Copyright Act, as enacted by sections 276 to 279, do not have the effect of reviving the copyright in any work in which the copyright had expired before the day on which sections 276 to 279 come into force. [Note: Division 16 in force December 30, 2022, see SI/2022-58.] 2018, c. 27, s. 247; 2014, c. 20, s. 366(1)(E) R.S., c. G-5 [Note: Division 18 in force October 26, 2022, see SI/2022-51.] 1992, c. 20 Sections 302 to 330 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 302, 304 to 306 and 308 to 328 in force February 19, 2024, see SI/2024-8; sections 303, 329 and 330 in force October 21, 2024, see SI/2024-13, as amended by SI/2024-21; section 307 in force January 1, 2026, see SI/2024-50.] R.S., c. J-1 R.S., c. F-7; 2002, c. 8, s. 14 Prothonotaries For greater certainty, every person who, immediately before the day on which this section comes into force, holds office as prothonotary of the Federal Court, supernumerary prothonotary of the Federal Court, prothonotary of the Tax Court of Canada or supernumerary prothonotary of the Tax Court of Canada continues in office as associate judge of the Federal Court, supernumerary associate judge of the Federal Court, associate judge of the Tax Court of Canada or supernumerary associate judge of the Tax Court of Canada, as the case may be. Judges Act For greater certainty, for the purposes of the Judges Act, nothing in section 371 of this Act affects the number of years during which a person who held office as prothonotary, as defined in that Act as it read immediately before the day on which this section comes into force, has continued in judicial office. Tax Court of Canada Act Despite paragraph 22(1)(c) of the Tax Court of Canada Act, the rules committee referred to in that Act may exercise its powers and perform its duties without the designation, as a member of the rules committee, of a person appointed under section 11.1 of that Act until a person is first appointed under that section. Subsections 333(3) and (4) and sections 371 to 373 come into force on a day to be fixed by order of the Governor in Council. [Note: Subsections 333(3) and (4) and sections 371 to 373 in force September 23, 2022, see SI/2022-46.] 2001, c. 27 R.S., c. O-9 June 29, 2021 This Division is deemed to have come into force on June 29, 2021. 2020, c. 5, s. 8 2020, c. 7 1996, c. 23 March 15, 2020 Section 382 is deemed to have come into force on March 15, 2020. Agreements or arrangements The Employment Insurance Act, as it read immediately before the day on which this Division comes into force, continues to apply to agreements or arrangements entered into under Part II of that Act that are in force on that day. [Repealed before coming into force, 2022, c. 10, s. 413] Continued application — before September 25, 2022 Schedule V to the Employment Insurance Act, as it read immediately before September 25, 2022, continues to apply in respect of a claimant whose benefit period, as those terms are defined in subsection 2(1) of that Act, begins before September 25, 2022. 2021, c. 23 September 25, 2022 Sections 409 and 411 come into force, or are deemed to have come into force, on September 25, 2022. Royal assent or September 25, 2022 Section 412 comes into force on the day on which this Act receives royal assent or, if that day is after September 25, 2022, is deemed to have come into force on September 25, 2022. R.S., c. C-8 Non-application — subsection 114(2) of Canada Pension Plan 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 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 28 in force May 5, 2023, see SI/2023-14.] 2021, c. 27 R.S., c. L-2 Personal leave Paragraph 206.6(1)(a) of the Canada Labour Code, as it read immediately before the day on which section 6 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, comes into force, continues to apply to every employer and its employees to which section 239.001 of the Canada Labour Code, as enacted by section 7.1 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, does not apply, until the day on which section 426 of this Act comes into force. Section 426 comes into force on a day to be fixed by order of the Governor in Council. [Note: Section 426 not in force.] R.S., c. C-44; 1994, c. 24, s. 1(F) [Repealed, 2023, c. 29, s. 19] This Division, except sections 430 and 434, comes into force on a day to be fixed by order of the Governor in Council. [Note: Division 30, except sections 430 and 434, in force January 22, 2024, see SI/2023-62.] 1992, c. 17 2017, c. 21 1993, c. 37 Vaping products that are vaping devices that contain vaping substances or that are vaping substances in immediate containers: for each vaping device or immediate container of vaping substance if the vaping substance is in liquid form, the amount equal to the total of for the first 10 millilitres of vaping substance in the vaping device or immediate container, $1.00 per 2 millilitres of vaping substance or fraction thereof, and for any additional amount of vaping substance in the vaping device or immediate container, $1.00 per 10 millilitres of vaping substance or fraction thereof; and if the vaping substance is in solid form, the amount equal to the total of for the first 10 grams of vaping substance in the vaping device or immediate container, $1.00 per 2 grams of vaping substance or fraction thereof, and for any additional amount of vaping substance in the vaping device or immediate container, $1.00 per 10 grams of vaping substance or fraction thereof. Vaping products that are vaping substances not in any vaping device or immediate container: for the first 10 millilitres of vaping substance, $1.00 per 2 millilitres of vaping substance or fraction thereof, and for any additional amount of vaping substance, $1.00 per 10 millilitres of vaping substance or fraction thereof; and for the first 10 grams of vaping substance, $1.00 per 2 grams of vaping substance or fraction thereof, and for any additional amount of vaping substance, $1.00 per 10 grams of vaping substance or fraction thereof. Attawapiskat First Nation Bearskin Lake First Nation Cat Lake First Nation Deer Lake First Nation Eabametoong First Nation Fort Albany First Nation Fort Severn First Nation Kasabonika Lake First Nation Kashechewan First Nation Keewaywin First Nation Kingfisher First Nation Kitchenuhmaykoosib Inninuwug First Nation (Big Trout Lake First Nation) Marten Falls First Nation Muskrat Dam Lake First Nation Neskantaga First Nation Nibinamik First Nation (Summer Beaver Band) North Caribou Lake First Nation (Round Lake First Nation) North Spirit Lake First Nation Peawanuck Pikangikum First Nation Poplar Hill First Nation Sachigo Lake First Nation Sandy Lake First Nation Slate Falls First Nation Wapekeka First Nation Webequie First Nation Wunnumin Lake First Nation Akulivik Aupaluk Chevery Chisasibi Eastmain River Îles-de-la-Madeleine Inukjuak Ivujivik Kangiqsualujjuaq Kangiqsujuaq Kangirsuk Kuujjuaq Kuujjuarapik La Romaine La Tabatière Port-Menier Puvirnituq Quaqtaq Saint-Augustin Salluit Schefferville Tasiujaq Tête-à-La-Baleine Umiujaq Waskaganish Wemindji Berens River Brochet Churchill Cross Lake Elk Island God’s Lake Narrows God’s River Island Lake Lac Brochet Little Grand Rapids Norway House Oxford House Pauingassi Poplar River First Nation Pukatawagan Red Sucker Lake Shamattawa South Indian Lake St. Theresa Point Tadoule Lake York Factory First Nation Ahousaht Alert Bay Bella Bella Bella Coola Dawson’s Landing Dease Lake Echo Bay Ehattesaht Fort Nelson Fort Ware Hartley Bay Hot Springs Cove Iskut Kingcome Village Kitasoo Kitkatla Klemtu Kyuquot Masset Minstrel Island Ocean Falls Oona River Port Simpson (Lax Kw’Alaams) Sandspit Sullivan Bay Telegraph Creek Tsay Keh Uclucje/Ucluelet Wuikinuxv Village Yuquot Camsell Portage Fond-du-Lac Stony Rapids Uranium City Wollaston Lake Chipewyan Lake Fort Chipewyan Fox Lake Black Tickle Hopedale Makkovik Nain Natuashish Postville Rigolet Williams Harbour Beaver Creek Burwash Landing Carcross Carmacks Dawson Eagle Plains Faro Fort Selkirk Keno Mayo Old Crow Pelly Crossing Ross River Watson Lake Whitehorse Aklavik Colville Lake Deline Fort Good Hope Fort McPherson Fort Simpson Fort Smith Gamèti Hay River Inuvik Lutselk’e Nahanni Butte Norman Wells Paulatuk Sachs Harbour Sambaa K’e Tuktoyaktuk Tulita Ulukhaktok Wekweeti Whatì Wrigley Arctic Bay Arviat Baker Lake Cambridge Bay Chesterfield Inlet Clyde River Coral Harbour Gjoa Haven Grise Fiord Hall Beach (Sanirajak) Igloolik Iqaluit Kimmirut Kinngait Kugaaruk Kuglutuk Naujaat Pangnirtung Pond Inlet Qikiqtarjuaq Rankin Inlet Resolute Sanikiluaq Taloyoak Whale Cove