Economic Action Plan 2014 Act, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 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 Economic Action Plan 2014 Act, No. 1. [Amendment] [Amendments] [Repealed, 2017, c. 20, s. 66] [Related Provision] November 29, 2013 Sections 91 and 92 are deemed to have come into force on November 29, 2013. May 5, 2014 Sections 93, 96 and 97 are deemed to have come into force on May 5, 2014. Enactment The Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act, whose text is as follows and whose schedule is set out in Schedule 3 to this Act, is enacted: Earnings loss benefit A person who received an earnings loss benefit under subsection 18(1) or 22(1) of the Veterans Well-being Act, as it read immediately before April 1, 2019, for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula is the amount of the earnings loss benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account; is the amount of the earnings loss benefit that was paid to the person for that period; and is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013. Payment Any amount paid or payable under subsection (1) is deemed to be an income replacement benefit paid or payable under the Veterans Well-being Act. Canadian Forces income support benefit A person who received a Canadian Forces income support benefit under any of sections 27 to 31 of the Veterans Well-being Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula is the amount of the Canadian Forces income support benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account; is the amount of the Canadian Forces income support benefit that was paid to the person for that period; and Any amount paid or payable under subsection (1) is deemed to be a Canadian Forces income support benefit paid or payable under the Veterans Well-being Act. War veterans allowance A person who received an allowance under subsection 4(1) of the War Veterans Allowance Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that allowance if the disability pension paid to the person under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula is the amount of the allowance that would have been paid to the person for that period if the disability pension paid to or in respect of the veteran under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account; and is the amount of the allowance that was paid to the person for that period. Any amount paid or payable under subsection (1) is deemed to be an allowance paid or payable under the War Veterans Allowance Act. Civilian war-related benefits A person who received a benefit under the Civilian War-related Benefits Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that benefit if the disability pension paid to the person under that Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula is the amount of the benefit that would have been paid to the person for that period if the disability pension paid to the person under the Civilian War-related Benefits Act for that period had not been taken into account; and is the amount of the benefit that was paid to the person for that period. Any amount paid or payable under subsection (1) is deemed to be a benefit paid or payable under the Civilian War-related Benefits Act. Consolidated Revenue Fund There shall be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Veterans Affairs, the amounts determined under sections 102 to 105. Definitions The following definitions apply in this section. common-law partner means a person who is cohabiting with another person in a conjugal relationship and has done so for a period of at least one year. (conjoint de fait) dependent child in the case of a payment made under section 102 or 103, has the same meaning as in subsection 2(1) of the Veterans Well-being Act; and in the case of a payment made under section 104 or 105, has the same meaning as in subsection 2(1) of the War Veterans Allowance Act. (enfant à charge) survivor, in relation to a deceased person, means their spouse who was, at the time of the person’s death, residing with the person; or the person who was, at the time of the person’s death, the person’s common-law partner. (survivant) Couples living apart A spouse is deemed to be residing with the person and a common-law partner does not cease to be the person’s common-law partner, if it is established that they are living apart by reason only of one or both of them having to reside in a health care facility; circumstances of a temporary nature; or other circumstances that are not within the control of the person or the spouse or common-law partner. Deceased person If a person who is entitled to be paid an amount under any of sections 102 to 105 dies before the amount is paid, the following rules apply: if, at the time of death, there is a survivor, the survivor is entitled to 100% of the amount; if, at the time of death, there is no survivor, but there are one or more dependent children, each of those children is entitled to the amount obtained by dividing the amount to be paid by the number of those dependent children; and if, at the time of death, there is no survivor or dependent child, no amount is to be paid. [Transitional Provisions] [Transitional Provision] Order in council The provisions of this Division, other than sections 160 and 161, come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 110 to 138 and 146 to 159 in force February 11, 2015, see SI/2015-5; sections 139 to 145 in force February 11, 2015, see SI/2015-6.] Sixty days after royal assent Section 168 comes into force 60 days after the day on which this Act receives royal assent. [Note: Section 168 in force August 18, 2014.] Sections 169 and 170 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 169 and 170 in force June 1, 2015, see SI/2015-34.] [Related Provisions] The following definitions apply in sections 180 to 186. Agency means the Atlantic Canada Opportunities Agency established by section 10 of the Atlantic Canada Opportunities Agency Act. (Agence) Corporation means the Enterprise Cape Breton Corporation continued under section 27 of the Enterprise Cape Breton Corporation Act. (Société) Minister means the Minister as defined in section 3 of the Atlantic Canada Opportunities Agency Act. (ministre) Dissolution The Corporation is dissolved on the day on which this Division comes into force. Transfer of assets and obligations On the day on which this Division comes into force, the Corporation’s assets and those of its subsidiaries, other than the real property described in paragraph (c), are transferred to the Agency; the Corporation’s obligations and those of its subsidiaries, other than those described in paragraph (d), are assumed by the Agency; the administration of all real property in which the Corporation has any right, title or interest is transferred to the Minister of Public Works and Government Services; and the Corporation’s obligations and those of its subsidiaries to former employees of the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act that were acquired by the Corporation or its subsidiaries on December 31, 2009 are assumed by Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services. Credits transferred — Department of Public Works and Government Services Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures related to any real property described in paragraph (1)(c) and any of the Corporation’s expenditures related to any of its obligations described in paragraph (1)(d), and that is unexpended, is deemed to have been appropriated to defray any expenditures of the Department of Public Works and Government Services. Credits transferred — Agency Any money, other than the money referred to in subsection (2), that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures, and that is unexpended, is deemed to have been appropriated to defray any of the Agency’s expenditures. Appointment to Agency Despite subsection 15(1) of the Atlantic Canada Opportunities Agency Act, every employee of the Corporation or of any of its subsidiaries, other than an employee described in subsection (2), is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Agency and to be an employee as defined in subsection 2(1) of the Public Service Employment Act. Appointment to Department of Public Works and Government Services Every employee of the Corporation or of any of its subsidiaries whose functions relate to any real property or obligations described in paragraph 181(1)(c) or (d), as the case may be, is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Department of Public Works and Government Services and to be an employee as defined in subsection 2(1) of that Act. Employees Every employee referred to in subsection (1) or (2) is entitled to receive in the position referred to in subsection (1) or (2) the same rate of pay that they were receiving as an employee of the Corporation or of any of its subsidiaries for as long as that rate of pay is higher than the rate of pay provided for by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position; to retain any vacation and sick leave credits that they had earned during their employment at the Corporation or at any of its subsidiaries; and to be credited with their accumulated years of service at the Corporation, at a subsidiary of the Corporation or at the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act, for the purpose of determining their annual vacation entitlement in the public service. In all other respects, the employee is governed by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position. Appointments terminated The members of the Board of Directors of the Corporation cease to hold office on the day on which this Division comes into force. No compensation Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of the Corporation’s Board of Directors, except the Chief Executive Officer, has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division. Provisions not applicable Subsections 91(1) and (3) of the Financial Administration Act do not apply in respect of the dissolution of, or the sale or other disposal of the assets of, any of the Corporation’s subsidiaries. Closing out affairs After the Corporation is dissolved, the Minister may do any thing and perform any act that is necessary for or incidental to closing out the Corporation’s affairs and those of its subsidiaries. Continuation of legal proceedings Any action, suit or other legal proceeding to which the Corporation or any of its subsidiaries is party that is pending in any court on the day on which this Division comes into force may be continued by or against Her Majesty in right of Canada in the same manner and to the same extent as it could have been continued by or against the Corporation or subsidiary, as the case may be. [Repeal] The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 193 to 199 in force August 29, 2014, sections 200 to 204 in force September 30, 2014, see SI/2014-72.] Section 213, subsections 217(1), (3), (4) and (6) and sections 220 to 222 and 230 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 220 to 222 in force May 15, 2015, see SI/2015-38; section 213, subsections 217(1), (3), (4) and (6) and section 230 in force February 4, 2020, see SI/2020-14.] Subsections 239(2) and 240(2) come into force on a day to be fixed by order of the Governor in Council. [Note: Subsections 239(2) and 240(2) in force July 1, 2015, see SI/2015-53.] This Division, other than section 249, comes into force on a day to be fixed by order of the Governor in Council. [Note: Division 17, other than section 249, in force October 12, 2014, see SI/2014-79.] 2012, c. 24 or royal assent This Division comes into force on the day on which section 103 of the Safe Food for Canadians Act comes into force or, if it is later, on the day on which this Act receives royal assent. [Note: Division 18 in force January 15, 2019, see SI/2018-39.] One year after royal assent Section 260 comes into force one year after the day on which this Act receives royal assent. [Note: Section 260 in force June 19, 2015.] January 1, 2015 Section 289 comes into force on January 1, 2015. Subsections 256(2) and (3), sections 257, 258 and 261, subsection 262(3) and sections 263 to 266 and 293, subsections 294(1) to (5) and section 296 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Subsection 256(3), section 258 and subsections 294(2) and (4) in force June 17, 2017, see SI/2016-35; subsection 256(2), sections 257 and 261, subsection 262(3) and sections 263 to 266, 293 and 296 in force June 1, 2020, see SI/2019-43.] Sections 300 and 301 come into force on a day or days to be fixed by order of the Governor in Council, which may not be earlier than the day on which section 290 of the Economic Action Plan 2013 Act, No. 2 comes into force. [Note: Sections 300 and 301 in force January 1, 2015, see SI/2014-99.] [Repealed before coming into force, 2018, c. 24, s. 34] [Repealed, 2018, c. 24, s. 35] Section 309 Section 309 is deemed to have come into force on December 12, 2013. [Repealed before coming into force, 2014, c. 20, s. 367] This Division, other than sections 358.1, 358.2 and 367, comes into force on a day to be fixed by order of the Governor in Council. [Note: Division 25, other than sections 358.1, 358.2 and 367, in force June 17, 2019, see SI/2018-100.] Sections 358.1 and 358.2 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Section 358.1 in force October 5, 2018, see SI/2018-94; section 358.2 in force June 18, 2019, see SI/2018-100.] This Division comes into force on a day to be fixed by order of the Governor in Council. [Note: Division 27 in force October 1, 2025, see SI/2025-21.] The New Bridge for the St. Lawrence Act is enacted as follows: The Administrative Tribunals Support Service of Canada Act whose text is as follows and whose schedule is set out in Schedule 6 to this Act, is enacted: This Division, except sections 471 to 481, comes into force on a day to be fixed by order of the Governor in Council. [Note: Division 29, except sections 471 to 481, in force November 1, 2014, see SI/2014-83.] The Apprentice Loans Act is enacted as follows: [Note: Division 30 in force January 2, 2015, see SI/2014-100.] Other references Unless the context requires otherwise, every reference to the Public Service Labour Relations Act in any provision of an Act of Parliament other than a provision referred to in subsection (1) is to be read as a reference to the Federal Public Sector Labour Relations Act.