Budget Implementation Act, 2024, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024 His 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, 2024, No. 1. R.S., c. 1 (5th Supp.) [Amendments] C.R.C., c. 945 R.S., c. A-1 R.S., c. B-3; 1992, c. 27, s. 2 R.S., c. C-46 R.S., c. E-15 R.S., c. E-20; 2001, c. 33, s. 2(F) R.S., c. F-11 R.S., c. T-2 R.S., c. 1 (2nd Supp.) 1999, c. 17; 2005, c. 38, s. 35 2002, c. 9, s. 5 2002, c. 22 2022, c. 5, s. 10 2022, c. 10, s. 135 R.S., c. E-14 SOR/2003-202 The Regulations Relieving Special Duty on Certain Tobacco Products are repealed.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. SOR/2003-288; 2018, c. 12, s. 108; 2022, c. 10, s. 116 SOR/2011-7 The Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes are repealed. 2022, c. 19, s. 116 2018, c. 12, s. 186 2022, c. 10 R.S., c. N-11 2017, c. 20, s. 103 Bilateral agreement The Minister of Families, Children and Social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. Payment out of C.R.F. 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. Maximum aggregate amount The maximum aggregate amount that may be paid out under subsection (2) in respect of all provinces is $70,100,000. R.S., c. S-23 1994, c. 28 Order in council This Division comes into force on a day to be fixed by order of the Governor in Council. [Note: Division 4 in force December 12, 2025, see SI/2025-128.] 2004, c. 26 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.] R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3 R.S., c. I-18 1991, c. 12 2018, c. 27, s. 659 R.S., c. F-8; 1995, c. 17, s. 45 R.S., c. 32 (2nd Supp.) 2012, c. 16 Sections 184 and 185 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 184 and 185 not in force.] R.S., c. C-8 C.R.C., c. 385 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, 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.] 1999, c. 34 2001, c. 9 [Repealed before coming into force, 2026, c. 3, s. 244] [Repealed before coming into force, 2026, c. 3, s. 245] Sections 213 to 221 and 224 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 213 to 221 and 224 repealed before coming into force, see 2026, c. 3, ss. 244 and 245.] 1991, c. 46 R.S., c. 18 (3rd Supp.), Part I R.S., c. B-2 R.S., c. C-44; 1994, c. 24, s. 1(F) R.S., c. L-2 Presumptions and burdens of proof Sections 6.1, 6.2, 123.2, 123.3, 167.01 and 167.2 of the Canada Labour Code, as enacted by sections 235, 239 and 242, do not apply to any proceeding commenced before the day on which this Act receives royal assent. Section 167.1 of Canada Labour Code Section 167.1 of the Canada Labour Code, as enacted by section 242, only applies to a proceeding in respect of a contravention that is alleged to have occurred on or after the day on which this Act receives royal assent. Definitions The following definitions apply in this section. commencement day means the day on which this section comes into force. (date de référence) former Act means the Canada Labour Code as it read immediately before commencement day. (ancienne loi) new Act means the Canada Labour Code as it reads on commencement day. (nouvelle loi) Ongoing complaint 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 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. Past termination 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. Sections 245 to 248 and 255 come into force on a day or days to be fixed by order of the Governor in Council. [Note: Sections 245 to 248 and 255 not in force.] 1996, c. 23 2023, c. 15 Loan guarantees 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. Consolidated Revenue Fund 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. Agent of His Majesty The subsidiary referred to in section 261 is for all its purposes an agent of His Majesty in right of Canada. Non-application of provisions 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. Application of provisions 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. Payments out of C.R.F. On the requisition of the Minister of Crown-Indigenous Relations, there may be paid out of the Consolidated Revenue Fund, for the period beginning on September 1, 2024 and ending on March 31, 2027, a sum not exceeding in the aggregate $1.3 million for the purpose of carrying out engagement on a pilot project for the creation of a Red Dress Alert, a public alert system for missing Indigenous women and girls, two-spirit Indigenous persons and gender-diverse Indigenous persons, and making direct payments to the participating entities or individuals. Definition of subsidiary In this Division, subsidiary means the subsidiary of VIA Rail Canada Inc. incorporated under the Canada Business Corporations Act on November 29, 2022 with the corporate name VIA HFR - VIA TGF Inc. The subsidiary is an agent of His Majesty in right of Canada. Contracts, agreements or other arrangements The subsidiary may enter into contracts, agreements or other arrangements with His Majesty as though it were not an agent of His Majesty. Coming into force Sections 265 to 267 are deemed to have come into force on November 29, 2022. 2019, c. 28, s. 1 The following definitions apply in this section and sections 303 to 318. amended Act means the Impact Assessment Act, as it reads on or after the commencement day. (loi modifiée) 2012 Act means the Canadian Environmental Assessment Act, 2012, section 52 of chapter 19 of the Statutes of Canada, 2012. (Loi de 2012) Terminology Words and expressions used in sections 303 to 318 have the same meaning as in section 2 of the amended Act. Designation of physical activity 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. Deeming 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. Deeming — no impact assessment If the Agency, before the commencement day, made a decision that an impact assessment of a designated project is not required and posted that decision on the Internet site, that decision is deemed, as of that day, to be a decision made under subsection 16(1) of the amended Act. Designated projects 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. Posting 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. Agency’s power 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. Clarification 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. Definition of first step 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. Decision statements issued before 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. Decision statements issued on or after commencement day 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. Amendment to decision statement — Impact Assessment 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 is made during the six-month period that starts on that day; removes a condition that, in the Minister’s opinion, could not be included in a decision statement issued under subsection 65(1) of the amended Act or amends a condition so that, in the Minister’s opinion, the condition is one that could be included in such a decision statement; and does not add a condition or modify the designated project’s description. Posting of amended decision statement 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. Amendment to decision statement — 2012 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 remove a condition that, in the Minister’s opinion, could not be included in a decision statement issued under subsection 65(1) of the amended Act; or amend a condition so that, in the Minister’s opinion, the condition is one that could be included in a decision statement issued under subsection 65(1) of the amended Act. Regional assessments — committee report not provided 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, the committee is deemed to be established, as the case may be, in accordance with section 92 of the amended Act or in accordance with an agreement or arrangement entered into under subparagraph 93(1)(a)(i) or paragraph 93(1)(b) of the amended Act, on that day; and everything that was done in respect of the assessment before that day by or in respect of the committee is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act. Regional assessments — committee report provided 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. Regional assessments — Agency report not provided 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, the Agency is deemed, as of that day, to be authorized under section 92 or 93 of the amended Act, as the case may be, to conduct an assessment; and everything that was done in respect of the assessment before that day by or in respect of the Agency is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act. Regional assessments — Agency report provided 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. Strategic assessments — committee report not provided 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, the committee is deemed, on that day, to be established in accordance with section 95 of the amended Act; and everything that was done in respect of that assessment before that day by or in respect of the committee is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act. Strategic assessments — committee report provided 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. Strategic assessments — Agency report not provided 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, the Agency is deemed, as of that day, to be authorized under section 95 of the amended Act to conduct that assessment; and everything that was done in respect of that assessment before that day by or in respect of the Agency is, if it may or must be done under the amended Act, deemed, as of that day, to have been done under the amended Act. Strategic assessments — Agency report provided 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. Time limit — response to request for assessment Despite section 8 of the Information and Management of Time Limits Regulations, for the purpose of subsection 97(1) of the amended Act, if, in respect of a request that an assessment described in section 92, 93 or 95 of the amended Act be conducted, the Minister has not responded before the commencement day, the Minister must respond within 90 days after that day. Agreements or arrangements 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. International agreements or arrangements 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. Non-application Subsection 114(3) of the amended Act does not apply in respect of the agreements or arrangements referred to in subsections (1) and (2). Cost Recovery Regulations The Cost Recovery Regulations, as they read on August 27, 2019, registered as SOR/2012-146, are deemed to be made by the Governor in Council, under section 109 of the amended Act, on the commencement day. Physical Activities Regulations The Physical Activities Regulations, as published in the Canada Gazette, Part II, on August 21, 2019 but with the amendments set out in section 93 of the Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations, as published in the Canada Gazette, Part II, on March 17, 2021, and section 1 of the Regulations Amending and Repealing Certain Department of the Environment Regulations (Miscellaneous Program), as published in the Canada Gazette, Part II, on April 12, 2023, are deemed to be made by the Governor in Council, under sections 109 and 188 of the amended Act, on the commencement day; to be registered as SOR/2019-285; to designate physical activities, or classes of physical activities, the carrying out of which may, in the Governor in Council’s opinion, cause adverse effects within federal jurisdiction or direct or incidental adverse effects; and despite section 5 of the Physical Activities Regulations, as so published, to come into force on the commencement day. Information and Management of Time Limits Regulations The Information and Management of Time Limits Regulations, as published in the Canada Gazette, Part II, on August 21, 2019, are deemed to be made by the Minister, under section 112 of the amended Act, on the commencement day; to be registered as SOR/2019-283; and despite section 10 of the Information and Management of Time Limits Regulations, as so published, to come into force on the commencement day. Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells) The Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells), as posted on the Internet site on June 4, 2020, are deemed to be made by the Minister, under paragraph 112(1)(a.2) of the amended Act, on the commencement day; and despite section 4 of the Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells), as so posted, to come into force on the commencement day. 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). Regulations The Governor in Council may make any regulations that the Governor in Council considers necessary to provide for any other transitional matter arising from the coming into force of this Division. R.S., c. J-1 R.S., c. F-27 Marketing authorizations Marketing authorizations issued under section 30.2 or 30.3 of the Food and Drugs Act, as those sections read immediately before the day on which section 330 comes into force, that have not been repealed before that day are deemed to be made under subsection 30.05(1) of that Act. Subsection 325(2), sections 327 and 330 and subsection 331(2) come into force on a day or days to be fixed by order of the Governor in Council. [Note: Section 327 not in force; subsection 325(2), section 330 and subsection 331(2) in force March 27, 2025, see SI/2025-25.] 1997, c. 13; 2018, c. 9, s. 2 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.] 30th day after royal assent Subsection 336(3) comes into force on the 30th day after the day on which this Act receives royal assent. 2000, c. 17; 2001, c. 41, s. 48 2000, c. 5 SOR/2002-412 Royal assent or July 1, 2024 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.] 90th day after royal assent This Subdivision comes into force on the 90th day after the day on which this Act receives royal assent. 2000, c. 24 This Division, other than section 378, comes into force on the 30th day after the day on which this Act receives royal assent. R.S., c. R-2; 1989, c. 17, s. 2 1993, c. 38 [Note: Division 37 in force October 30, 2025, see SI/2025-106.] 1992, c. 20 2001, c. 27 On the coming into force of section 389, any arrangement entered into under section 94.3 of Corrections and Conditional Release Act that is still in effect is terminated and any designation made under subsection 94.4(1) of that Act is revoked. Fifth anniversary of royal assent Subsection 385(2), sections 387 and 389 and subsection 390(2) come into force on the fifth anniversary of the day on which this Act receives royal assent. 1991, c. 45 1991, c. 47 [Note: Division 40 not in force.] R.S., c. F-7; 2002, c. 8, s. 14 2005, c. 34; 2013, c. 40, s. 205 1996, c. 19 The following definitions apply in this section and sections 417 to 419. commencement day means the day on which subsection 413(4) and sections 414 and 415 come into force. (date de référence) previous version means the Controlled Drugs and Substances Act, as it reads immediately before commencement day. (version antérieure) regulatory scheme means regulations that are made under subsection 55(1) of the Controlled Drugs and Substances Act, as it reads on the day on which this section comes into force, respecting authorizations for activities that could be allowed under an exemption granted under subsection 56.1(1) of the previous version. (régime réglementaire) Exemptions 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. Validity period Subsection (1) does not have the effect of extending the validity period of the exemption. Terms and conditions 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. Applications If an application for an exemption under subsection 56.1(1) of the previous version is submitted before commencement day and the minister responsible for the previous version has not, before that day, made a decision in relation to the application, the application is deemed to have been submitted on that day as an application for an authorization under the regulatory scheme. The Governor in Council may make any regulations that the Governor in Council considers necessary to provide for any other transitional matter arising from the coming into force of the regulatory scheme. Subsection 413(4) and sections 414 and 415 come into force on a day to be fixed by order of the Governor in Council. [Note: Subsection 413(4) and sections 414 and 415 not in force.]